...for depreciation, real property used in trade or business, and obligations of the United States or its possessions, or of a State or Territory or any...without interest at a fixed maturity date not exceeding 1 year from date of issue. A net loss from this source ia deductible in full. Income from other fiduciaries...

...States or any possession thereof, or of a State or Territory or any political subdivision thereof, or the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding 1 year from date of issue, or (5) real property used in trade or business. If bonds in registered or...

...business, of a character which is subject to the allowance for depreciation, (4) Government obligations issued on or after March 1, 1941, on a discount basis...without interest at a fixed maturity date not exceeding 1 year from the date of issue, and (5) real properly used in the trade or business of the taxpayer....

...any political subdivision thereof, or the District of Columbia, issued on or after March 1, 19-11, on a discount basis and payable without interest at a fixed maturity date not iixcr>eding 1 year from date of issue, and (a) real property used in trade or business. *° Income...

...to the allowance for depreciation, (4) Government obligations issued on or after March 1, 1941, ou a discount basis and payable without interest at a fixed maturity date not exceeding 1 year from the date of issue, and (5) real property used in the trade or business of the taxpayer....

...striking out the semicolon at the end thereof and inserting in lieu thereof the following: ", or an obligation of the United States or any of its possessions,...date not exceeding one year from the date of issue ;". (c) EFFECTIVE DATE OF AMENDMENTS. — The amendments made by this section shall be applicable with...

...of such property in the hands of the person whose personal efforts created such property; or (D) an sit`n (2) Short-term capital gain. The term "short-term capital gain" means gain from the sale or exchange...

...States, or any political subdivision of any of the foregoing, or of the District of Columbia, Page 5130 year from the date of issue, the amount of discount...paid at maturity, sold, or otherwise disposed of. (c) Matured United States savings bonds. In the case of a taxpayer who — (1) holds a series E United...

...of a character which is subject to the allowance for depreciation provided in section 23 (I), or an obligation of the United States or any of its possessions,...date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer, or, in the case of a common carrier...

...of a character which is siibject to the allowance for depreciation provided in section 23 (1), or an obligation of the United States or any of its possessions,...date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer, or, in the cage of a comnum carrier...