 | United States. Internal Revenue Service - Income - 1945 - 2272 pages
...or exchanges of bonds, debentures, notes, or certificates, 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, exceed the gains from such sales or exchanges, such excess... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...of such lien. (2) DEFINITION OF SECURITY. — As used in this subsection the term "security" means any bond, 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... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...Philippines or of the United States, a substantial part of whose business is the receipt of deposits, sells any bond, 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... | |
 | Administrative law - 1976 - 902 pages
...respect to any such agricultural or horticultural commodity; (2) There shall be excluded dividends on any share of stock, and Interest on any bond, debenture,...thereof) , unless such dividends and Interest (other than In(A) т1сь 1в ста1Летей ав galn ог 1ом nom the sale or exchange of a capital asset.... | |
 | Administrative law - 1966 - 508 pages
...respect to any such agricultural or horticultural commodity; (2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture,...subdivision thereof) , unless such dividends and interest I other than Interest described in section 35) are received in the course of a trade or business as... | |
 | Administrative law - 1999 - 1302 pages
...received by an Individual in the course of his trade or business as a dealer in stocks or securities. (b) Interest on any bond, debenture, note, or certificate,...by a government or political subdivision thereof) is excluded unless such interest is received in the course of a trade or business as a dealer in stocks... | |
 | United States - 1949 - 1882 pages
...Paragraph (3) excludes dividends on any share of stock, and interest on any bond, debenture, note, certificate, or other evidence of indebtedness, issued...subdivision thereof), unless such dividends and interest are received in the course of a trade or business as a dealer in stocks or securities. The effect of... | |
 | Administrative law - 1974 - 880 pages
...respect to any such agricultural or horticultural commodity: (2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture,...interest coupons or In registered form by any corporation (1ncluding one Issued by a government or political subdivision thereof) , unless such dividends and... | |
 | Administrative law - 1989 - 868 pages
...dividends in the course of your trade or business. (b) The interest you receive on a bond, debenture, note, certificate, or other evidence of indebtedness issued...one issued by a government or political subdivision) is excluded in determining your net earnings from selfemployment, unless you are a dealer in stocks... | |
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As used in this subsection, the term "security" means any bond, 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... 
