 For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States...  Technical Corrections Act of 1979: Hearing Before the Subcommittee on ... - Стр. 271авторы: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1979 - Страниц: 383Полный просмотр - Подробнее о книге
 | United States - 1965 - Страниц: 1110
..."charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for... | |
 | United States - 1964 - Страниц: 1098
...Cultural Exchange Act of 1961, or (iv) the United States, or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia. • » * • » (As amended Sept. 21, 1961,... | |
 | United States. Tax Court - 1967 - Страниц: 786
...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...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... | |
 | 1978 - Страниц: 532
...obligations issued on 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...of the foregoing, or of the District of Columbia, which is Issu.d on a discount basis and payable without interest at a fixed maturity date not exceeding... | |
 | 1978 - Страниц: 838
...on Government obligations—il) Wholly tax-exempt interest Interest upon the obligations of a State, Territory, or a possession of the United States, or...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,... | |
 | 1995 - Страниц: 986
...Government obligations — (1) Wholly tea-exempt Interest. Interest upon the obligations of a State, Territory, or a possession of the United States, or...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,... | |
 | 1987 - Страниц: 1116
...Government obligations— (I) Wholly tax-exempt interest Interest upon the obligations of a State, Territory, or a possession of the United States, or...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,... | |
 | 1999 - Страниц: 812
...For purposes of this section, the term "governmental unit" means a State, the District of Columbia, a Territory, or a possession of the United States,...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165(g)(2)... | |
 | 1981 - Страниц: 584
...For purposes of this section, the term "governmental unit" means a State, the District of Columbia, a Territory, or a possession of the United States,...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165(g)(2)... | |
 | 1977 - Страниц: 1370
...For purposes of this section, the term "governmental unit" means a State, the District of Columbia, a Territory, or a possession of the United States,...any political subdivision of any of the foregoing. (ii) For purposes of this section, the term "securities" has the same meaning as in section 165(g)(2)... | |
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