 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 - Page 833by United States. Tax Court - 1951Full view - About this book
 | Wisconsin - Session laws - 1935 - 1308 pages
...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... | |
 | Wisconsin - Bills, Private - 1935 - 1310 pages
...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... | |
 | United States. Bureau of Internal Revenue - Taxation - 1950 - 200 pages
...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... | |
 | United States. Internal Revenue Service - Corporations - 1951 - 530 pages
...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... | |
 | Corporations - 1951 - 984 pages
...evidence of Indebtedness, issued by any corporation and bearing Interest (including any like obligation issued by a government or political subdivision thereof), with interest coupons or in registered form, but doe* not include «шу such obligation which constitutes stock in trade of the taxpayer or any... | |
 | Corporations - 1953 - 1028 pages
...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... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...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... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...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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