 | United States - Law - 1965 - 1110 pages
...obligations. (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, or...of the foregoing, or of the District of Columbia; (2) the obligations of the United States; or (3) the obligations of a corporation organized under Act... | |
 | United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...(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, or...any of the foregoing, or of the District of Columbia ; (2) the obligations of the United States ; or (8) the obligations of a corporation organized under... | |
 | Administrative law - 1969 - 710 pages
...thereunder. (b) Interest on Government obligations — (1) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,... | |
 | Administrative law - 1993 - 1080 pages
...thereunder. (b) Interest on Government obligations— (I) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,... | |
 | Administrative law - 1970 - 750 pages
...thereunder. (b) interest on Government obligations—(1) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,... | |
 | Administrative law - 1988 - 876 pages
...thereunder. (b) Interest on Government obligations—il) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,... | |
 | Administrative law - 1971 - 1474 pages
...thereunder. (b) Interest on Government obligations — (1) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,... | |
 | Administrative law - 1997 - 1110 pages
...thereunder. (b) Interest on Government obligations — (1) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,... | |
 | Administrative law - 1959 - 1584 pages
...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, or...of the foregoing, or of the District of Columbia, which Is issued on a discount basis and payable without Interest at a fixed maturity date not exceeding... | |
 | Administrative law - 1999 - 1172 pages
...filed in the case of interest payments on: (1) Obligations of a State, Territory, or possession of the United States, or any political subdivision of...of the foregoing, or of the District of Columbia; (2) Bonds, mortgages, or deeds of trust, or other similar obligations issued by an individual or a... | |
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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... 
