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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... "
The Laws of Wisconsin - Página 880
por Wisconsin - 1935
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Wisconsin Session Laws

Wisconsin - 1935 - 1310 páginas
...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...
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Internal Revenue Bulletin

United States. Bureau of Internal Revenue - 1950 - 200 páginas
...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 of the taxable year from such sales or exchanges, no such sale or exchange shall be...
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Statistics of Income, Parte2

United States. Internal Revenue Service - 1951 - 530 páginas
...determining capital losses under section 23 (k), the term "securities" means bonds, debentures, note«, or certificates, or other evidences of- indebtedness,...thereof), with interest coupons or in registered form. However, securities issued by any corporation affiliated with the taxpayer shall not be deemed capital...
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Statistics of Income for ...

1951 - 984 páginas
...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, euch excess shall be considered as an ordinary IOM and...
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Statistics of Income for ...

1953 - 1028 páginas
...certificates, or other evidences of Indcbtevlot-ys, i«sup<l by any corporation (Including those iBBUed by a government or political subdivision thereof), with Interest coupons or in registered form. However, securities issued by any corporation afiUlated with the taxpayer shall not be deemed capital...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 páginas
...shares of stock in any corporation, or (2) rights to subscribe for or to receive such shares, or (3) bonds, debentures, notes, or certificates or other...evidences of indebtedness, issued by any corporation (other than a government or political subdivision thereof), with interest coupons or in registered...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 páginas
...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...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...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...
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United States Statutes at Large, Volumen53,Parte1

United States - 1939 - 780 páginas
...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...
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