... shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding taxable year together with the amount allowable under the first sentence of this paragraph shall not... Reports of the Tax Court of the United States - 609. lappuseautors: United States. Tax Court - 1950Pilnskats - Par šo grāmatu
| United States - 1953 - 1744 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so accumulated after February 28, 1913, have been distributed,...tax-free distribution shall be applied against and reduce 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
| United States - 1965 - 1110 lapas
...this paragraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...amount allowable under the first sentence of this paragraph shall not exceed 30 percent of the compensation otherwise paid or accrued during such taxable... | |
| United States - 1988 - 1290 lapas
...taxable year together with the amount allowable under subparagraph (A) shall not exceed 25 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries under the plans. (C) Paragraph not to apply in certain cases This paragraph shall not have the effect of reducing... | |
| United States, Walter Elbert Barton - 1944 - 1286 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such...first sentence of this subparagraph shall not exceed 30 per centum of the .compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
| 1969 - 388 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...sentence of this subparagraph shall not exceed 15 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries... | |
| 1974 - 544 lapas
...subparagraph shall be deductible In the succeeding taxable years In order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 16 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries... | |
| 1954 - 1486 lapas
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence In any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensatIon otherwise paid or accrued during such taxable years to the beneficiaries... | |
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