 | United States - 1939 - 780 lapas
...of such excess profit: Provided, That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor...shall be allowed as a credit In determining the excess profits, If any, for the next succeeding income taxable year: Provided further, That if such amount... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 lapas
...all such contracts or subcontracts for the construction and or manufacture of any complete aircraft or portion thereof completed by the particular contractor...subcontractor within any income taxable year, such net loss or deficiency in profit shall be allowed as a credit in determining the excess profit, if any, during... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...of such excess profit: Provided, That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor...shall be allowed as a credit in determining the excess profits, If any, for the next suceedlng income taxable year : Provided further, That if such amount... | |
 | 1939 - 1030 lapas
...of such excess profit: Provided, That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor...any, for the next succeeding income taxable year: Provided turther, That if such amount is not voluntarily paid the Secretary of the Treasury shall collect... | |
 | 1940 - 1806 lapas
...contracts Page 2013 or subcontracts for the construction and/ or manufacture of any complete aircraft the sale or exchange. It has no application to gains...from the sale of real property used in the trade or deficiency In profit shall be allowed as a credit in determining the excess profit, If any, during... | |
 | United States. Congress. House. Committee on Ways and Means - 1940 - 480 lapas
...of such excess profit: Provided, That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor...any, for the next succeeding income taxable year: Provided, That if such amount is not voluntarily paid, the Commission shall determine the amount of... | |
 | United States. Board of Tax Appeals - 1941 - 1630 lapas
...of such excess profit: 1'rovidcd, That If there is a net loss on all such contracts or subeontrnctB completed by the particular contractor or subcontractor...income taxable year, such net loss shall be allowed ns a credit in determining the excess profit, If any, for the next succeeding Income taxable year :... | |
 | United States. Internal Revenue Service - 1939 - 636 lapas
...of such excess profit: Provided, That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor...any, for the next succeeding income taxable year: Provided further, That if such amount is not voluntarily paid the Secretary of the Treasury shall collect... | |
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That if there is a net loss on all such contracts or subcontracts completed by the particular contractor or subcontractor within any income taxable year, such net loss shall be allowed as a credit in determining the excess profit, if any, for the next... 
