| http://www.w3.org/ns/prov#value | - The basis for this result was an interpretation of ?? 117(f) of the Revenue Act of 1938, c. 289, 52 Stat. 447, which was reenacted as ?? 117(f) of the 1939 Code, and which provided that 'amounts received by the holder upon the retirement of bonds, debentures, notes, or certificates or other evidences of indebtedness * * * with interest coupons or in registered form, shall be considered as amounts
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