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" ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection. "
Cases Decided in the Court of Claims of the United States - Trang 752
bởi United States. Court of Claims - 1939
Xem Toàn bộ - Giới thiệu về cuốn sách này

Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 trang
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules...

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 trang
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules...

Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 trang
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. 'Such contributions or gifts shall be allowable as deductions only if veri:fied under rules...

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 trang
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules...

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 trang
...rehabilitation authorized by Sectiojn 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules...

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 trang
...the act of Congress known as the vocational rehabilitation act, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. Such contributions or gifts shall be allowable as deductions only if verified under rules...

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 trang
...the act of congress known as the vocational rehabilitation act, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. Such conributions or gifts shall be allowable as deductions only if verified under rules...

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 trang
...States vocational rehabilitation act, the amount of such deduction not to be, however, in excess of 15^ of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only where made to institutions...

The State Department Reports of the State of ..., Tập 20,Số phát hành 115-120

New York (State) - 1919 - 520 trang
...established by the Comptroller. § 360, subd. 9. (j) Contributions or gifts, not in excess of 15 per cent of the taxpayer's " net income " as computed without the benefit of this deduction, made within the taxable year to corporations or associations incorporated or organized under...

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 trang
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of ny person except as provided by law ; and it shall be unlawful for any paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules...




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