 | United States. Tax Court - 1974 - 936 էջ
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest at...date not exceeding one year from the date of Issue. * It should be noted that for accounting purposes the transaction whereby the petitioner realized a... | |
 | United States. Tax Court - 1989 - 1186 էջ
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at...date not exceeding one year from the date of issue; or (6) a publication of the United States Government (including the Congressional Record) which is... | |
 | 1972 - 376 էջ
...$2,260 Increase In redemption price of the series E bond which was exchanged in 1965 for the serles H bond. (b) Short-term obligations issued on a discount...amount of discount at which such obligation originally sola does not accrue untfl the date on which such obligation is redeemed, sold, or otherwise disposed... | |
 | 1973 - 396 էջ
...respect to five series E bonds he purchased in 1960. B is required to include in gross income for 1966i the increase in redemption price occurring before...amount of discount at which such obligation originally sola does not accrue until the date on which such obligation is redeemed, sold, or otherwise disposed... | |
 | 1973 - 384 էջ
...respect to the serles E bonds purchased in 1960; he Is also required to include in gross Income for 1969 the $2,260 Increase in redemption price of the series...-amount of discount at which such obligation originally sola does not accrue until toe date on which such obligation is redeemed, sold, or otherwise disposed... | |
 | 1973 - 882 էջ
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at...date not exceeding one year from the date of issue, are excluded from the term "capital assets." An obligation may be issued on a discount basis even though... | |
 | 1975 - 398 էջ
...subdivision thereof, or of the District of Columbia, issued on a discount basis and payable without inter est at a fixed maturity date not exceeding one year from...amount of discount at which such obligation originally sola does not accrue until the date on which such obligation is redeemed, sold, or otherwise disposed... | |
 | 1970 - 772 էջ
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at...date not exceeding one year from the date of issue, are excluded from the term "capital assets." An obligation may be issued on a discount basis even though... | |
 | 1966 - 468 էջ
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at...date not exceeding one year from the date of issue, are excluded from the term "capital assets." An obligation may be issued on a discount basis even though... | |
 | 1949 - 774 էջ
...any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at...date not exceeding one year from the date of issue, are excluded from the term "capital assets." An obligation may be issued on a. discount basis even... | |
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In the case of obligations of the United States or any of its possessions, or of a State, or Territory, or any political subdivision thereof, or of the District of Columbia, issued on a discount basis and payable without interest at a fixed maturity date... 
