 ... (c) Short-Term Obligations Issued on Discount Basis. — 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...  Statistics of Income from Returns of Net Income - Page 135by United States. Internal Revenue Service - 1955Full view - About this book
 | United States. Internal Revenue Service - 1950 - 464 pages
...or exchanges of depreciable property and real property used in trade or business and from sales of obligations of the United States or any of its possessions,...subdivision thereof, or the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at a fixed maturity date not... | |
 | 1951 - 984 pages
...allowance for depreciation, (2) obligations of the United Stales or any of its possessions, a SlaU* or Territory or any political subdivision thereof, or the District of Columbia, issued on or after March 1, 19-11, on a discount basis and payable without interest at a fixed maturity date... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1032 pages
...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 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... | |
 | United States. Department of Justice - 1938 - 246 pages
...be exempt from taxation under this title : ******* (4) Interest upon (a) the obligations of a State, Territory, or any political subdivision thereof, or the District of Columbia, issued on or prior to the date of the passage of this act. * * *. [Italics supplied.] This provision was apparently... | |
 | United States - 1953 - 1744 pages
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, T T one year from the date of issue, the amount of discount at which such obligation is originally sold... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...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 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, or,... | |
 | United States. Internal Revenue Service - 1944 - 358 pages
...property used in trade or business of a character which is subject to the allowance for depreciation, and (2) obligations of the United States or any of its...subdivision thereof, or the District of Columbia, issued on or after Mar. 1,1941, on a discount basis and payable without interest at a fixed maturity date not... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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 a discount...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... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...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 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, or,... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...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 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, or,... | |
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