| http://www.w3.org/ns/prov#value | - Section 117(f), 26 U.S.C.A.Int.Rev.Acts, page 708, provides: 'For the purposes of this title, amounts received by the holder upon the retirement of bonds, debentures, notes, or certificates or other evidences of indebtedness issued by any corporation * * * with interest coupons or in registered form, shall be considered as amounts received in exchange therefor.'
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