 In the case of any obligation of the United States or any of Its possessions. or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest...  Statistics of Income from Returns of Net Income - Page 314by United States. Internal Revenue Service - 1951Full view - About this book
 | 1977 - 466 pages
...any political subdivision of any of the foregoing, or of the District of Columbia, which is issued on a discount basis and payable without interest at a fixed maturity date not exceeding 1 year from the date of issue, the amount of discount at which such obligation is originally sold shall not be... | |
 | 1984 - 660 pages
...a State, or Territory, or any political subdivision thereof, or of the District of Columbia, issued on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, the amount of discount at which such obligation originally sold does... | |
 | 2000 - 842 pages
...a State, or Territory, tf any political subdivision thereof, or of the District of Columbia, issued on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, the amount of discount at which sucb obligation originally sold does... | |
 | 1998 - 646 pages
...a State, or Territory, or any political subdivision thereof, or of the District of Columbia, Issued on a discount basis and payable without Interest at a fixed maturity date not exceedlHg one year from the date of issue, the amount of discount at which such obligation originally... | |
 | United States. Tax Court - 1950 - 1166 pages
...a State or Territory, or any political subdivision thereof, or of the District of Columbia, Issned on or after March 1, 1941, on a discount basis and...without Interest at a fixed maturity date not exceeding one year from the date of Issue, or real property used In the trade or business of the taxpayer : •... | |
 | United States. Internal Revenue Service - 1955 - 516 pages
...possessions, a State or Territory or any political subdivision thereof. or the District of Columbia, Issued on a discount basis and payable without Interest at a fixed maturity date not exceeding one year from date of Issue, and (4) for 1951, certain copyrights and literary, musical, or artistic... | |
 | United States. Tax Court - 1956 - 1168 pages
...political subdivision thereof, or of the District of Columbia, Issued on or after March 1, 1941, on • discount basis and payable without Interest at a fixed maturity date not exceeding one year from the date of Issue, or real property used In the trade or builneu of the taxpayer i (740)... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 pages
...you to the creator's basis, such as by gift ; and certain Federal, State, and municipal obligations issued on or after March 1, 1941, on a discount basis...without interest at a fixed maturity date not exceeding one year from date of issue. CLASSIFICATION OF CAPITAL GAINS AND LOSSES. There are two principal classifications... | |
 | United States. Court of Claims, Audrey Bernhardt - 1960 - 1044 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issue. • * * * * "(4) Long-term capital gain. "The term 'long-term capital... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issue. SEC. 1222. OTHER TERMS RELATING TO CAPITAL GAINS AND LOSSES. For purposes... | |
| |
