 ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first),...  Journal of Accountancy - Page 3791919Full view - About this book
 | United States. Supreme Court - 1917 - 780 pages
...over and above $5,000, with exceptions not here pertinent. The second paragraph of § 38 provided : "Such net income shall be ascertained by deducting from the gross amount of the income of such ... insurance company . . . (second) all losses actually sustained within the year and not compensated... | |
 | United States. Court of Claims - 1919 - 740 pages
...by it as dividends upon stocks of other corporations * * * subject to the tax hereby imposed. * * * Second. Such net income shall be ascertained by deducting...the gross amount of the income of such corporation * * * received within the year from all sources (first) all the ordinary and necessary expenses actually... | |
 | United States. Court of Claims - 1928 - 760 pages
...corporation, joint-stock company or association, or insurance company, organized in the United States, such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources — "First. All the ordinary and necessary expenses... | |
 | 1925 - 1112 pages
...company, organized in the United States, no matter how created or organized, not including partnerships. "Such net income shall be ascertained by deducting...the gross amount of the income of such corporation, joint-stock company or association, or insurance company, received within the year from all sources,... | |
 | 1923 - 1092 pages
...United States, such net Income shall be ascertained by deducting from the gross amount of Its Income received within the year from all sources — "First. All the ordinary and necessary expenses paid within the year In the maintenance and operation of its business and properties, Including rentals... | |
 | 1917 - 540 pages
...association, or insurance company, organized, authorized, or existing under the laws of any foreign country, such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources within the United States — "First. All the ordinary... | |
 | 1913 - 502 pages
...government of any foreign country as a condition to carrying on business therein; (eighth) the net income of such corporation, joint stock company or association, or insurance company, after making the deductions in this section authorized. All such returns shall as received be transmitted... | |
 | United States. Office of Commissioner of Internal Revenue - 1910 - 180 pages
...corporation, joint stock company or association, or insurance company at the close of the year; (third) the gross amount of the income of such corporation, joint stock company or association, or insurance comj any, received during such year from all sources, and if organized under the laws of a foreign... | |
 | Lawrence Robert Dicksee - 1909 - 612 pages
...be ascertained according to the definitions above, applicable thereto. ARTICLE 3. — 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 within the year from all sources,... | |
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