 | United States - 1964 - 1098 pages
...and section 405 (c) to the extent attributable to contributions made on behalf of such individual. Nothing in this section shall permit the same item to be deducted more than once. (As amended Oct. 10, 1962, Pub. L. 87-792, §7(b), 76 Stat. 828.) AMENDMENTS 1962— Pub. L. 87-792... | |
 | United States. Tax Court - 1967 - 786 pages
...foreign corporation engaged In trade or business within the United States. (e) DOCBLB DEDUCTIONS. — Nothing In this section shall permit the same Item to be deducted more than once. •SBC. 265. EXPENSES AND INTEREST RELATING TO TAX-EXEMPT INCOME. No deduction shaU be allowed for... | |
 | 1971 - 1474 pages
...estate, the deduction for depreciation allowed by section 167 and the deduction allowed by section 611. Nothing in this section shall permit the same item to be deducted more than once. (7) Pension, profit-sharing, annuity, and bond purchase plans of self-employed in. dividuals. In the... | |
 | 1970 - 750 pages
...estate, the deduction for depreciation allowed by section 167 and the deduction allowed by section 611. Nothing in this section shall permit the same item to be deducted more than once. (7) Pension, profit-sharing, annuity, and bond purchase plans of self-employed individuals. in the... | |
 | 1967 - 408 pages
...1 .832-1 corporation engaged in trade or business within the United States. (e) Double deductions. Nothing In this section shall permit the same Item to be deducted more than once. (Sec. 832 as amended by sec. 3(1» (1), (2), and (3), Life Insurance Company Tax Act 1965 (70 Stat.... | |
 | 1979 - 580 pages
...a foreign corporation engaged in trade or business within the United States. (e) Double deductions. Nothing in this section shall permit the same item to be deducted more than once. [Sec. 832 as amended by sec. 3(b)(l), (2), and (3), Life Insurance Company Tax Act 1955 (70 Stat. 48);... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...on outstanding business at the end of the taxable year. * * * Section 832 (d) of the Code provides that "nothing in this section shall permit the same item to be deducted more than once." In computing earned premiums, the portion of the gross premiums that have been paid for reinsurance... | |
 | United States. Congress. Senate. Committee on Finance - 1959 - 764 pages
...dividends received, and other trade and business expenditures not specifically allowed elseWhertr. And the law further specifically provides — section...tax-free interest, for which 100 percent deduction lias already been allowed. The emphasis here is intended not to suggest that this is improper, but... | |
 | 1961 - 566 pages
...a foreign corporation engaged in trade or business within the United States. (e) Double deductions. Nothing in this section shall permit the same item to be deducted more than once. § 1.832-1 Gross income. (a) Gross income as defined in section 832(b)(1) means the gross amount of... | |
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... in the case of a life tenant of property, or an income beneficiary of property held in trust, or an heir, legatee, or devisee of an estate, the deduction for depreciation allowed by section 167 and the deduction allowed by section 611. Nothing in... 
