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" ... net income as computed without the benefit of this subsection. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the Commissioner, with the approval of the Secretary. "
Legislative Calendar - 878. lappuse
autors: United States. Congress. Senate. Committee on Finance - 1939
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Cases Decided in the Court of Claims of the United States, 63. sējums

United States. Court of Claims - 1928 - 760 lapas
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." Considering...
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Statutes of the United States of America

United States - 1917 - 706 lapas
...of the taxpayer's taxable net income as computed without the benefit of Restriction. ^his paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Deductions allowed Secretary of the Treasury."...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 lapas
...excess of 15% of the taxpayer's taxable net income as computed without the benefit of this deduction. Such contributions or gifts shall be allowable as...verified, under rules and regulations prescribed by the Commissioner of Internal Revenue. CREDITS ALLOWED CITIZENS OR RESIDENTS (a) In figuring the normal...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 lapas
...Aliens centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Credits Allowed...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 lapas
...taxpayer's taxable net income including the amount of such contributions. The law further provides that such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Treasury Department. The deduction is not allowed to non-resident aliens dfr corporations.22 Credit...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 lapas
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. (New subdivision...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 lapas
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury" CREDITS ALLOWED....
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 lapas
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." SBC. 1202. That...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 lapas
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." CREDITS AJLLOWED....
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Journal of Accountancy, 24. sējums

1917 - 510 lapas
...per centum of the taxpayers' taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." The net income...
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