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" Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources... "
The Income Tax Law of the United States of America: Analyzed and Clarified - 117. lappuse
autors: Albert Henry Walker - 1913 - 132 lapas
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The National-bank Act, as Amended: With Other Laws Relating to National Banks

United States - 1911 - 184 lapas
...of the net income of which inures to the benefit of any private stockholder or individual. Second. Such net income shall be ascertained by deducting from the gross- amount of the income of such corporation, joint stock company or association, or insurance company, received...
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Higher Accountancy, Principles and Practice, 1. sējums

William Arthur Chase - 1911 - 572 lapas
...of the net income of which inures to the benefit of any private stockholder or individual. Second. Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received...
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - 1911 - 350 lapas
...provides the following method for ascertaining the net income of domestic corporations, to wit : Second. Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received...
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Accountancy Problems with Solutions, 2. sējums

Leo Greendlinger - 1911 - 466 lapas
...ARTICLE SECOND. How "net income" constituting basis of assessment shall be ascertained and computed. Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received...
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Acts of Congress, Treaties, Proclamations, and Decisions of the Supreme ...

United States. Bureau of Insular Affairs - 1912 - 762 lapas
...year out of earnings in the maintenance and operation of 28872°— S. Doc. 306, 62-2; - 26 Second. Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company 6r association, or insurance company, received...
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Hearing[s] Before the Committee on Interstate ..., 3. sējums,28-33. daļas

United States. Congress. Senate. Committee on Interstate Commerce - 1912 - 312 lapas
...of the net income of which inures to the benefit of any private stockholder or individual. Second. Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint-stock company or association, or insurance company, received...
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Auditing Theory and Practice

Robert Hiester Montgomery - 1912 - 716 lapas
...be ascertained according to the definitions above, applicable thereto. ARTICLE III. — Net Income "Net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received...
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... Tariff Schedules: Hearings Before the Committee on Ways and Means, House ...

United States. Congress. House. Committee on Ways and Means - 1913 - 626 lapas
...purposes," approved August fifth, nineteen hundred and nine, be amended so as to read as follows: "Second. Such net income shall be ascertained by deducting from the gross amount of the income of euch corporation, joint-stock company or association, or insurance company received within...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 lapas
...portion of the said income to which such person or corporation shall be entitled under such contract. (b) Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint-stock company or association, or insurance company, received...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...sources, and if organized under the laws of a foreign country the gross amount of its income received within the year from business transacted and capital invested within the United States; (fourth) the total amount of all its ordinary and necessary expenses paid out of earnings in the maintenance...
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