| http://www.w3.org/ns/prov#value | - (2) There shall be excluded . . . interest on any . . ., note, or certificate, or other evidence of indebtedness, issued with interest coupons or in registered form by any corporation . . ., unless such . . . interest . . . [is] received in the course of a trade or business as a dealer in stocks or securities . . .
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