 | United States. Court of Claims - 1939 - 836 lapas
...net income there shall be allowed as a deduction from gross income — "In the case of an individual, contributions or gifts made within the taxable year to or for the use of ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's... | |
 | United States. Court of Claims - 1948 - 886 lapas
...allocable to each. * . * * * * (o) CHARITABLE AND OTHIB CONTRIBUTIONS. — In the case of an Individual, contributions or gifts made within the taxable year to or for the use of : * • * * * (2) a corporation, or trust, or community chest, fund, or foundation, organized and operated... | |
 | United States. Department of Justice - 1922 - 710 lapas
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee." mination of allowance for depletion ; and the second, contained in the last sentence alone, apportions... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
...should agree exactly with the books. Depletion allowances to lessors. — The 1918 law5 provides that "in the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee." The depletion allowance to lessors is fully discussed in the text following. If the lessor is entitled... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 82 lapas
...accordIng to the peculiar conditions in each case, and under rules and regulations to be prescribed by the commissioner, with the approval of the Secretary....shall be equitably apportioned between the lessor and the lessee. Mr. KEQUA. If it is possible. I should like to comment upon this, with the understanding... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 660 lapas
...according to the l*-cu)lar conditions in each ease and nuder rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...deductions allowed by this paragraph shall be equitably upporttoned between the lessor and lessee." THE T,AW AS NOW EXISTING. lu the act of September 8, 191(i... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 lapas
...according to the peculiar conditions In each case and under rules and requisitions to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases, the deduction* allowed by this paragraph shall be equitably apportioned between the lessor and lessee."... | |
 | National City Company, United States - 1919 - 104 lapas
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ; 72. (11) Contributions or gifts made within the taxable year to corporations organized and operated... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ; (11) Contributions or gifts made within the taxable year to corporations organized and operated exclusively... | |
 | 1919 - 344 lapas
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee. Minerals Production Stimulated. The law to encourage the production of minorais needed . for war purposes,... | |
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March 1, 1913; such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner, with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably... 
