 | United States. Court of Claims - 1938 - 834 pages
...which inures to the benefit of any private shareholder or individual; * * * to an amount which * * * does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection. SEC. 101. CAPITAL NET GAINS AND LOSSES, (a) Tax in Case of Capital Net Gain. — In the... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...or gifts within the taxable year are deductible to an aggregate amount not in excess of 15 per cent ] Y deduction, if made (a) to corporations or associations incorporated by or organized under the laws... | |
 | George Edwin Holmes - 1919 - 1048 pages
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. 'Such contributions or gifts shall be allowable as deductions only if veri:fied under rules and regulations... | |
 | National City Company, United States - 1919 - 104 pages
...rehabilitation authorized by Sectiojn 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...the act of congress known as the vocational rehabilitation act, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. Such conributions or gifts shall be allowable as deductions only if verified under rules... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...the act of Congress known as the vocational rehabilitation act, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. Such contributions or gifts shall be allowable as deductions only if verified under rules... | |
 | Alabama - 1919 - 1476 pages
...States vocational rehabilitation act, the amount of such deduction not to be, however, in excess of 15^ of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only where made to institutions recognized... | |
 | New York (State) - 1919 - 520 pages
...established by the Comptroller. § 360, subd. 9. (j) Contributions or gifts, not in excess of 15 per cent of the taxpayer's " net income " as computed without the benefit of this deduction, made within the taxable year to corporations or associations incorporated or organized under... | |
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... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection. 
