 | United States. Congress. Senate. Committee on Finance - 1942 - 182 pages
...subcontractor, and in cases where, pursuant to action by the Comptroller General, an item for which a taxpayer has been reimbursed is disallowed as an item of cost chargeable to a cost-plus-a-flxed-fee contract, the taxpayer being required to repay to the Government the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...amended.1 (2) REDUCTION OF REIMBURSEMENT FOR PRIOR TAXABLE YEAR. — In the case of a cost-plus-a-fixed-fee contract between the United States or any agency thereof...States or any agency thereof the amount disallowed 1 56 Stat. 245; amended in full by 58 Stat. 78 § 701 (b), Public 235, 78th Cong. or the amount disallowed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...amended.1 (2) REDUCTION OF REIMBURSEMENT FOR PRIOR TAXABLE YEAR. — In the case of a cost-plus-a-fixed-fee contract between the United States or any agency thereof...States or any agency thereof the amount disallowed i 56 Stat. 245; amended in full by 58 Stat. 78 § 701 (b), Public 235, 78th Cong. or the amount disallowed... | |
 | 1978 - 672 pages
...amended. (2) Reduction of reimbursement for prior taxable year. In the case of a cost-plus-afixed-fee contract between the United States or any agency thereof...disallowed or the amount disallowed is applied as in offset against other amounts due the taxpayer, the amount of the reimbursement of the taxpayer under... | |
 | 1961 - 636 pages
...supplemented. (2) Reduction of reimbursement for prior taxable year. In the case of a cost-plus-afixed-fee contract between the United States or any agency thereof...as an item of cost chargeable to such contract and the taxpayer is required to repay the United States or any agency thereof the amount disallowed or... | |
 | 1969 - 990 pages
...supplemented. (2) Reduction of reimbursement for prior taxable year. In the case of a cost-plus-afixed-fee contract between the United States or any agency thereof...as an item of cost chargeable to such contract and the taxpayer is required to repay the United States or any agency thereof the amount disallowed or... | |
 | United States. Military Renegotiation Policy and Review Board - 1949 - 214 pages
...amended. (2) Reduction of Reimbursement for Prior Taxable Tear. — In the case of a cost-plus-a-flxed-fee contract between the United States or any agency thereof...which the taxpayer has been reimbursed is disallowed ns an item of cost chargeable to such contract and, in a taxable year beginning after December 31,... | |
 | 1974 - 880 pages
...supplemented. (2) Reduction of reimbursement for prior taxable year. In the case of a cost-plus-aflxed-fee contract between the United States .or any agency thereof and the taxpayer. If ^in item for which the taxpayer has been reimbursed Is disallowed as an item of cost chargeable to... | |
 | 1977 - 632 pages
...subcontractor, and in cases where, pursuant to action by the Comptroller General, an item for which a taxpayer has been reimbursed is disallowed as an item of cost chargeable to a cost-plus-a-fixed-fee contract, the taxpayer being required to repay to the Government the amount... | |
 | 1973 - 424 pages
...subcontractor, and in cases where, pursuant to action by the Comptroller General, an item for which a taxpayer has been reimbursed is disallowed as an item of cost chargeable to a cost-plus-a-flxed-fee contract, the taxpayer being required to repay to the Government the amount... | |
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In the case of a cost-plus-afixed-fee contract between the United States or any agency thereof and the taxpayer. if an item for which the taxpayer has been reimbursed is disallowed as an item of cost chargeable to such contract and... 
