 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
 | CCH Tax Law Editors - 2008 - 1872 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, are excluded from the term "capital assets." An obligation may be... | |
 | 1967 - 548 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. [TD 6500, 25 FR 12003, Nov. 26, 1960] §1.1221-1 Meaning of terms.... | |
 | 1971 - 782 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. [TD 6500, 25 FR 12003, Nov. 26, 1960] §1.1221—1 Meaning of terms.... | |
 | 1968 - 728 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. [TD 6500, 25 FR 12003, Nov. 26, 1960] §1.1221-1 Meaning of terms.... | |
 | 1972 - 868 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, are excluded from the term "capital assets." An obligation may be... | |
 | United States. Internal Revenue Service - 1942 - 768 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, the amount of discount at which such obligation is originally sold... | |
 | 1954 - 1390 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, the amount of discount at which such obligation Is originally sold... | |
 | 1973 - 392 pages
...any political subdivision of any of the foregoing, or of the District of Columbia, which is lasued on a discount basis and payable without interest at a fixed maturity date not exceeding 1 year from the date of 4ssue, the amount of discount at which such obligation is originally sold shall not be... | |
 | 1972 - 384 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1963 - 1342 pages
...business; or (5) obligations of the United States or any of its possessions, or subdivisions issued on a discount basis and payable without interest at a fixed maturity date not exceeding 1 year." Moreover, the code provides numerous special rules for determining capital ?ains and losses. These... | |
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