 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...  Reports of the Tax Court of the United States - 665. lappuseautors: United States. Tax Court - 1968Pilnskats - Par šo grāmatu
 | United States. Congress. Senate. Committee on Finance - 1936 - 996 lapas
...(1) Shares of stock in any corporation, (2) Rights to subscribe for or to receive such shares, or (3) Bonds, debentures, notes, or certificates or other evidences of indebtedness issued by the United States or instrumentalities thereof, any State or political subdivision thereof, or by any... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 1060 lapas
...(1) Shares of stock in any corporation, (2) Rights to subscribe for or to receive such shares, or (3) Bonds, debentures, notes, or certificates or other evidences of indebtedness issued by the United States or instrumentalities thereof, any State or political subdivision thereof, or by any... | |
 | United States - 1939 - 780 lapas
...purposes of this chapter, amounts received by the holder upon the retirement of bonds, deoentures, notes, or certificates or other evidences of indebtedness...considered as amounts received in exchange therefor. (g) GAINS AND LOSSES FROM SHORT SALES, ETC. — For the purpose of mis chapter — (1) gams or losses... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...capital assets. (3) DEFINITION OF SECURITIES. — As used in this subsection the term "securities" means bonds, debentures, notes, or certificates, or other...thereof) , with interest coupons or in registered form. (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used in... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 lapas
...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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...capital. assets. (3) DEFINITION OF SECURITIES. — As used in this subsection the term "securities" means bonds, debentures, notes, or certificates, or other...thereof), with interest coupons or in registered form. 80 (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 lapas
...purpose of this title, amounts received by the holder upon the retirement of bonds, debentures, noUw, or certificates or other evidences of indebtedness...thereof) with interest coupons or in registered form, or upon a life insurance, endowment, or annuity contract held by a transferee for value by assignment... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...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, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
 | 1941 - 1688 lapas
...capital assets. (3) Definition of securities. As used In this subsection the term "securities" means bonds, debentures, notes, or certificates, or other...thereof), with Interest coupons or In registered form. §19.23 (k)-l Bad debts, (a) Bad debts may be treated in either of two ways — (1) By a deduction... | |
 | 1940 - 1806 lapas
...capital assets. (3) Definition of securities. — As used in this subsection the term "securities" means allowance plainly inadequate under §9.23(k)-l Bad debts, (a) Bad debts may be treated in either of two ways — (1) By a deduction from... | |
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