| 1964 - 1202 pages
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...organizations been subject to the payment of income tax; and in either case (3) By the consistent application to the assets concerned of any generally accepted... | |
| 1974 - 572 pages
...which could have been used by the institution for Federal Income tax purposes, had such Institution been subject to the payment of income tax; and (2)...to the assets concerned of any generally accepted accoimting method, and subject to the limitations of the Internal Revenue Code of 1954 as amended,... | |
| 1965
...contractor for Federal income tax purposes (see section 167 of the Internal Revenue Code of 1954) ; or (2) In the case of nonprofit or taxexempt organizations,...upon a property cost basis which could have been used 'oy the contractor for Federal income tax purposes, had such organizations been subject to the payment... | |
| 1999 - 692 pages
...(See section 167 of the Internal Revenue Code of 1954); or 2. In the case of non-profit or tax exempt organizations, upon a property cost basis which could have been used by the hospital for Federal Income Tax purposes, had such hospital been subject to the payment of income tax;... | |
| 1976 - 1188 pages
...excluded by (d) below, is an allowable element of cost provided that the amount thereof is computed: ( 1 ) Upon a property cost basis which could have been used by the institution for Federal Income tax purposes, had such institution been subject to the payment ol Income... | |
| 1982 - 1508 pages
...paragraph (d) below, is an allowable element of cost provided that the amount thereof is computed: (1) Upon a property cost basis which could have been used by the institution for Federal Income Tax purposes, had such institution been subject to the payment of income... | |
| United States. Congress. House. Committee on Armed Services - 1960 - 802 pages
...contractor for Federal income tax purposes (see Section 167 of the Internal Revenue Code of 1954); or (ii) in the case of nonprofit or tax-exempt organizations,...organizations been subject to the payment of income tax; and in either case (iii) by the consistent application to the assets concerned of any generally accepted... | |
| United States. Congress. House. Committee on Armed Services - 1960 - 774 pages
...contractor for Federal income tax purposes (see Section 167 of the Internal Revenue Code of 1954) ; or (ii) in the case of nonprofit or tax-exempt organizations,...organizations been subject to the payment of income tax; and in either case (iii) by the consistent application to the assets concerned of any generally accepted... | |
| |