| United States. Internal Revenue Service - 1945 - 2272 pages
...8. Interest on corporation bonde, etc.—Enter interest on bonds, debentures, notes, or certificates or other evidence of indebtedness, Issued by any corporation and bearing interest, with interest coupons or in registered form. Do cot include Interest on any such obligations which... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...debenture, note, or certificate, or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate... | |
| United States. Tax Court - 1947 - 1522 pages
...certificates or other erlilences of Indebtedness Issued by any corporation (Including those Issnpil by a government or political subdivision thereof), with Interest coupons or In registered form, shall be con sidercd DH amounts received In exchange therefor. . After much study of this question... | |
| 1970 - 750 pages
...fiduciary. (d) Bond defined. For purposes of this section, the term "bond" means any bond, debenture, note, or certificate or other evidence of indebtedness,...by a government or political subdivision thereof), but does not include any such obligation which constitutes stock in trade of the taxpayer or any such... | |
| 1971 - 1474 pages
...fiduciary. (d) Bond defined. For purposes of this section, the term "bond" means any bond, debenture, note, or certificate or other evidence of indebtedness....by a government or political subdivision thereof), but does not Include any such obligation which constitutes stock In trade of the taxpayer or any such... | |
| 1966 - 658 pages
...1.171-4 Definition. (a) The term "bond", as used in section 171, means any bond, debenture,, note, or certificate or other evidence of indebtedness,...by a government or political subdivision thereof) , but the term does not include any such obligation which constitutes stock in trade of the taxpayer... | |
| 1993 - 892 pages
...§ 1.171-4 Definition. (a) The term "bond," as used in section 171, means any bond, debenture, note, or certificate or other evidence of indebtedness,...by a government or political subdivision thereof), but the term does not include any such obligation which constitutes stock in trade of the taxpayer... | |
| 1993 - 656 pages
...§1.171-4 Definition. (a) The term "bond," as used in section 171, means any bond, debenture, note, or certificate or other evidence of indebtedness,...by a government or political subdivision thereof), but the term does not include any such obligation which constitutes stock in trade of the taxpayer... | |
| 1975 - 424 pages
...fiduciary. (d) Bond defined. For purposes of this section, the term "bond" means any bond, debenture, note, or certificate or other evidence of indebtedness....like obligation Issued by a government or political subdivisión thereof), but does not Include any such obligation which constitutes stock in trade of... | |
| 1966 - 1826 pages
...fiduciary. (d) Bond defined. For purposes of this section, the term "bond" means any bond, debenture, note, or certificate or other evidence of Indebtedness,...(Including any like obligation Issued by a government political subdivision thereof) , but does i Include any such obligation which cons tutes stock In trade... | |
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