 | United States. Court of Claims - 1930 - 854 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title," as income to the taxpayer. The language... | |
 | National City Company - 1921 - 104 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title;" Limitation of taxable interest, on indebtedness... | |
 | United States - 1921 - 642 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title; (3) Taxes paid or accrued within the taxable... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title; (3) Taxes paid or accrued within the taxable... | |
 | Actuarial Society of America - 1922 - 570 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer), the interest upon which is wholly exempt from taxation under this item." It would seem, therefore, that the following... | |
 | United States - 1922 - 1028 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title; (3) Taxes paid or accrued within the taxable... | |
 | John Harold Sears - 1922 - 732 halaman
...in the hands of any particular taxpayer. However, interest paid on indebtedness incurred to purchase obligations of the United States, issued after September...1917 (and originally subscribed for by the taxpayer), may be deducted, whether or not the interest from such obligations is wholly tax exempt. Section 214... | |
 | United States - 1922 - 756 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other, than obligations of the United States issued after September 24, 1917, and originally subscribed for by t'-e taxpayer) the interest upon which is wholly exempt from taxation under this title; (9) In the... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title; (31 Taxes paid or accrued within the taxable... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...business property; interest, except interest on indebtedness to buy or carry securities (other than obligations of the United States issued after September...and originally subscribed for by the taxpayer) the income from which is entirely exempt from tax; bad debts; business losses, etc. The items which may... | |
| |
Income there shall be allowed as deductions:] (b) Interest. — All Interest paid or accrued within the taxable year on indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States... 
