| http://www.w3.org/ns/prov#value | - t of 1934 (a predecessor of Section 1271(a) of the present Code)???to treat ???amounts received by the holder upon the retirement of bonds, debentures, notes or certificates or other evidences of indebtedness issued by any corporation (including those issued by a government or political subdivision thereof), with interest coupons or in registered form, ... as amounts received in exchange therefor,
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