 | United States. Tax Court - 1964 - 992 pages
...INTEREST. — Interest on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September...originally subscribed for by the taxpayer) the Interest on which is wholly exempt from the taxes Imposed by this subtitle. on December 31, 1957, and petitioner... | |
 | United States. Internal Revenue Service - 1976 - 612 pages
...jes. — Section 265(2) (relating to tax-exempt interest) is amended by striking out " (other than obligations of the United States issued after September...1917, and originally subscribed for by the taxpayer) ". (38) AMENDMENT OF SECTION 26». — Section 269 (relating to 26 USC 269. acquisitions made to evade... | |
 | United States. Tax Court - 1975 - 1220 pages
...INTEREST. — Interest on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest on which is wholly exempt from the taxes imposed by this subtitle. * * * Levitt v. United States, 517... | |
 | 1971 - 422 pages
...Indebtedness, except on Indebtedness incurred or continued to purchase or carry obligations (other than obligations of the united States issued after September...1917, and originally subscribed for by the taxpayer) tbe interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 432 pages
...INTE»EST. — Interest on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September...and originally subscribed for by the taxpayer) the 722 CCH— Standard Federal Tax Reports Cede $265 U 2226 92-606 O - 73 - pt. 10 -- 25 EXHIBIT B 2 7,... | |
 | 1968 - 404 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | 1970 - 428 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | 1967 - 416 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | 1966 - 404 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | United States - 1976 - 424 pages
...(A) Section 822(c) (5) (relating to deduction of interest) is amended by striking out "(other than obligations of the United States issued after September...1917, and originally subscribed for by the taxpayer) ". (B) The last" sentence of section 822(d) (2) (relating to amortization of premium and accrual of... | |
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Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24. 1917, and originally subscribed for by the taxpayer) the Interest upon which Is wholly... 
