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" All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... "
Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ... - Page 163
by United States. Internal Revenue Service - 1921 - 342 pages
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24. 1017, and originally subscribed for by the taxpayer) the Interest upon which is wholly exempt from...
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Cases Decided in the Court of Claims of the United States, Volume 74

United States. Court of Claims - Law reports, digests, etc - 1933 - 802 pages
...within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...within the taxable year on Indebtedness, except (1) on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from the taxes...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1933 - 824 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities . . . the interest upon which is wholly exempt from taxation under this title." The language of paragraph (8) with respect to interest paid or accrued on indebtedness is precisely...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1933 - 762 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities . . . the interest upon which is wholly exempt from taxation under this title." The language of paragraph (8) with respect to interest paid or accrued on indebtedness is precisely...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...taxable year on ita Indebtedness, except on Indebtedness Incurred or continued to purchase or carry on obligations or securities (other than obligations...the United States Issued after September 24, 1917, and originally subscribed for by the taxpayer) the Interest upon which Is wholly exempt from taxation...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...year on 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 exempt from the taxes...
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Revenue Act, 1936: Hearings Before the Committee on Ways and Means, House of ...

Finance - 1936 - 912 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...on its 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 exempt from taxation...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...year on 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 exempt from the taxes...
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