 | Thomas Gold Frost - 1911 - 348 lapas
...as dividends upon stock of other corporations," etc.; second, that the net income of a corporation shall be ascertained by deducting from the gross amount of the income (first) the expenses described; (second) losses described ; (third) interest paid on its indebtedness,... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1912 - 312 lapas
...joint-stock company or association, or insurance company, organized under the laws of a foreign country, such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United... | |
 | Robert Hiester Montgomery - 1912 - 716 lapas
...stock company, or association, or insurance company, organized under the laws of a foreign country, such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United... | |
 | United States. Bureau of Insular Affairs - 1912 - 762 lapas
...or association, or in- rations. surance company, organized under the laws of a foreign country, sucn net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United... | |
 | Edwin Robert Anderson Seligman - 1913 - 740 lapas
...deductions for taxes and for interest on debt. Omitting these two points, the definition is as follows: "Such net income shall be ascertained by deducting from the gross amount of the income received within the year from all sources: (First) All the ordinary and necessary expenses actually... | |
 | United States. Supreme Court - 1913 - 1092 lapas
...of income. Dut an examination of the act shows that this is the precise result intended by Congress. "Net income shall be ascertained by deducting from the gross amount of the income . . . (first) all the ordinary and necessary expenses actually paid within the year out of income in... | |
 | Downing, R. F., & co - 1913 - 686 lapas
...association, or Insurance company, organized, authorized, or existing under the laws of any foreign country, such net income shall be ascertained by deducting from the gross amount of Its income accrued within the year from business transacted and capital invested within the United... | |
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... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first),... 
