 | United States - 1965 - 1110 lapas
...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 States,...any political subdivision of any of the foregoing, or of the District of Columbia, Page 5130 year from the date of issue, the amount of discount at which... | |
 | United States. Tax Court - 1967 - 786 lapas
...(a) GENERAL RULE. — Gross Income does not Include Interest on — (1) the obligations of a State, a Territory, or a possession of the United States,...any political subdivision of any of the foregoing, or of the District of Columbia ; (2) the obligations of the United States ; or (8) the obligations... | |
 | 1998 - 800 lapas
...which are (1) reasonably expected to be used directly or indirectly Internal Revenue Service, Treasury to acquire certain obligations or securities (for...development bonds, see section 103(c). (2) Definitions- (1) For purposes of this section, the term "governmental unit" means a State, the District of Columbia,... | |
 | 1999 - 812 lapas
...materially higher (taking into account any discount or premium) than the yield on such issue, or (ii) reasonably expected to be used to replace funds which...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165(g)(2)... | |
 | 1987 - 746 lapas
...materially higher (taking into account any discount or premium) than the yield on such issue, or (ii) reasonably expected to be used to replace funds which...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165(g)(2)... | |
 | 1982 - 640 lapas
...yield on such issue, or (ii) reasonably ex233 90-086 O— 82 16 Title 26— Internal Revenue pected to be used to replace funds which were used directly...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165(g)(2)... | |
 | 1998 - 816 lapas
...acquire such acquired obligations. For rules as to industrial development bonds, see section I03ic). (2) Definitions, (i) For purposes of this section,...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165<g)(2)... | |
 | 1976 - 478 lapas
...dIscount or presnima) than the yield on such Issue, or (II) res. sonably expected to be used to replaci funds which were used dIrectly or Indirectly to acquire...section 103(c). (2) DefinItions. (I) For purposes ef this section, the term “governmentol unit” means a State, the District ef Columbia. a Territory,... | |
 | 1971 - 1474 lapas
...— (a) General rule. Gross Income does not include Interest on — (1) The obligations of a State, a Territory, or a possession of the United States,...any political subdivision of any of the foregoing, or of the District of Columbia; (2) The obligations of the United States; or (3) The obligations of... | |
 | 1970 - 750 lapas
...obligations—(a) General rule. Gross income does not include interest on— (1) The obligations o{ a State, a Territory, or a possession of the United States,...any political subdivision of any of the foregoing, or of the District of Columbia; (2) The obligations of the United States; or (3) The obligations of... | |
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The obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia... 
