 | United States. Congress. House. Committee on Ways and Means - 1982 - 68 páginas
...1965. Interest on arbitrage bonds generally is not exempt from tax. In general, an arbitrage bond is an obligation which is issued as part of an issue all or a major portion of the proceeds of which can be reasonably expected to be used (directly or indirectly) (1) to acquire securities or obligations... | |
 | 1982 - 40 páginas
...issue industrial development bonds, as in effect on January 1, 1982, would apply to obligations the major portion of the proceeds of which are to be used directly for any land or depreciable property that is located in an enterprise zone. The only amendments that... | |
 | United States - 1983 - 1738 páginas
[ O conteúdo desta página está restrito ] | |
 | 1983 - 28 páginas
...taxable except when issued for certain specified purposes. Industrial development bonds are obligations issued as part of an issue all or a major portion of the proceeds of which are to be used in any trade or business carried on by a nonexempt person and the payment of principal or interest... | |
 | 1983 - 34 páginas
...taxable except when issued for certain specified purposes. Industrial development bonds are obligations issued as part of an issue all or a major portion of the proceeds of which are to be used in any trade or business carried on by a non-exempt person and the payment of principal or interest... | |
 | 1984 - 480 páginas
[ O conteúdo desta página está restrito ] | |
 | United States. Congress. Joint Committee on Taxation - 1983 - 20 páginas
...certain conditions are satisfied. * Interest on arbitrage bonds is taxable. These bonds are obligations issued as part of an issue, all or a major portion of the proceeds of which are reasonably expected to be used (directly or indirectly) to acquire certain securities, the yield on... | |
| |
For purposes of this subsection, the term "industrial development bond" means any obligation — (A) which is issued as part of an issue all or a major portion of the proceeds of which are to be used directly or indirectly in any trade or business carried... 
