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" For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States... "
Legal Compilation; Statutes and Legislative History, Executive Orders ...
1973 - 165 pages
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United States Code, Volume 4

United States - 1988 - 1290 pages
...governmental obligations" in section catchline. Page 143 TITLE 26— INTERNAL REVENUE CODE Page 144 "(1) the obligations of a State, a Territory, or a...of the foregoing, or of the District of Columbia; and "(2) qualified scholarship funding bonds." Subset-, (b). Pub. L. 99-514, { 1301(a), in amending...
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United States Code, Volume 6

United States - 1965 - 1110 pages
..."charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...Cultural Exchange Act of 1961, or (iv) the United States, or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia. • » * • » (As amended Sept. 21, 1961,...
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967 - 786 pages
...(c) .8 • SBC. 103. INTEREST ON CERTAIN GOVERNMENTAL OBLIGATIONS. (a) GENERAL RULE. — Gross Income does not Include Interest on — (1) the obligations...Columbia ; (2) the obligations of the United States ; or (8) the obligations of a corporation organized under Act of Congress, If such corporation Is an Instrumentality...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 pages
...obligations. SEC. 103. Interest on certain governmental obligations — (a) General rule. Gross Income does not Include interest on — (1) The obligations...United States; or (3) The obligations of a corporation origanized under act of Congress, If such corporation Is an Instrumentality of the United States and...
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The Code of Federal Regulations of the United States of America

1969 - 710 pages
...obligations. SEC. 103. Interest on certain governmental obligations — (a) General rule. Grose income does not Include Interest on — (1) The obligations...District of Columbia; (2) The obligations of the United Statea; or (3) The obligations of a corporation organized under act of Congress, If such corporation...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 756 pages
...obligations. SEC. 103. Interest on certain governmental obligation* — (a) General rule. Gross Income does not Include Interest on — (1) The obligations...the District of Columbia; (2) The obligations of the Dnlted States; or (3) The obligations of a corporation organized under act of Congress, If such corporation...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...obligations — (a) General rule. Gross Income does not Include interest on — (1) The obligations oî a State, a Territory, or a possession of the United...Columbia; (2) The obligations of the United States; JOT (3) The obligations of a corporation organized under act of Congress, If such corporation is an...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1977 - 466 pages
...obligations issued on discount basis. In the case of any obligation— (1) Of the United States; or (2) Of a State, a Territory, or a possession of the United...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...
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The Code of Federal Regulations of the United States of America

1978 - 838 pages
...on Government obligations—il) Wholly tax-exempt interest Interest upon the obligations of a State, Territory, or a possession of the United States, or...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,...
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