| 1995 - 986 páginas
...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,... | |
| 1997 - 1110 páginas
...Government obligations — (1) 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,... | |
| 1978 - 838 páginas
...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,... | |
| 1987 - 1116 páginas
...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,... | |
| 1981 - 584 páginas
...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)... | |
| 1999 - 1172 páginas
...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... | |
| 1977 - 1370 páginas
...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)... | |
| 1999 - 812 páginas
...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)... | |
| United States. Internal Revenue Service - 1968 - 938 páginas
...Urban Development of the United States of America purchased the bonds for sale to the general public. Section 103 (a) (1) of the Code provides that gross...of the foregoing, or of the District of Columbia. An Indian Tribal Community is not a Territory or possession of the United States nor a political subdivision... | |
| United States. Internal Revenue Service - 1968 - 1034 páginas
...term "exempt person" for purposes of paragraph (2) (A) to mean — (1) a governmental unit (that is, a State, a territory, or a possession of the United...any of the foregoing, or of the District of Columbia ) , or (2) an organization described in section 501(c)(3) of the Code and exempt from tax under section... | |
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