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" ... if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission... "
Internal Revenue Cumulative Bulletin - Page 74
by United States. Internal Revenue Service - 1978
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Statistics of Income for ...

1954 - 766 pages
...rates for such furnishing or sale, as the case may be, have been established or approved by a .Slate or political subdivision thereof, by an agency or instrumentality of the United Stated, or by a public service or public utility commiwiou or other •imitar body of the District...
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The Code of Federal Regulations of the United States of America ..., Volume 5

1939 - 1100 pages
...considered in the absence of a timely protest. (f) In any case, whether the vessel concerned is operated by an agency or instrumentality of the United States or by a private party, when the liquidation of an entry has been suspended, as provided in this section, for...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...as amended; 47 USC, sec. 222(a) (5) ), if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political...body of any State or political subdivision thereof. (4) Certain replacement property. For purposes of paragraph (1), if section 38 property is placed in...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...as amended; 47 USC, sec. 222(a)(5)), if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political...body of any State or political subdivision thereof. (4) Certain replacement property. For purposes of paragraph (1), if section 38 property is placed in...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...sale of electric energy, gas, or water, if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof or by an agency or instrumentality of the United States or by a public utility or public service commission...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...sale of electric energy, gas, or water, if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof or by an agency or instrumentality of the United States or by a public utility or public service commission...
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The Code of Federal Regulations of the United States of America

1972 - 852 pages
...as amended; 47 USC, sec. 222 (a) (6)). If the rates for such furnishing or sale, aa the case may be, have been established or approved by a State or political...body of any State or political subdivision thereof. (4) Certain replacement property. For purposes of paragraph (1) , If section 38 property Is placed...
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The Code of Federal Regulations of the United States of America

1978 - 838 pages
...as amended; 47 USC, sec. 222(a)(5)), if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political...body of any State or political subdivision thereof. (C) In the case of any interest in a submarine cable circuit used to furnish telegraph service between...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pages
...amended; 47 tJ.SO, sec. 222 (a)(5)). if the rates for such furnishing or sale, aa the case may be, have been established or approved by a State or political...body of any State or political subdivision thereof. (4) Certain replacement property. For purposes of paragraph (1), if section 38 property is placed in...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...as amended; 47 USC, sec. 222 (a) (5) h if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political...body of any State or political subdivision thereof. (4) Certain replacement property. For purposes of paragraph ( 1 ) , if section 38 property is placed...
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