Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" That in the case of a corporation subject to the tax imposed by section 230 the term "gross income... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 403
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
Full view - About this book

Cases Decided in the United States Court of Claims, Volumes 55-62

United States. Court of Claims - 1927
...This case is governed by the provisions of the revenue act of 1918, 40 Stat. 1057. "SEC. 232. That in the case of a corporation subject to the tax imposed...defined in section 233, less the deductions allowed by section 234, and the net income shall be computed on the same basis as is provided in subdivision (b)...
Full view - About this book

Cases Decided in the United States Court of Claims, Volume 58

United States. Court of Claims - 1924
...separately, yet in defining the " gross income " for corporations section 233 of the act provides : " That in the case of a corporation subject to the tax imposed by section 230 the term ' gross income ' means the gross income as defined in section 213." Section 213 reads as follows: "That...
Full view - About this book

Cases Decided in the United States Court of Claims, Volume 61

United States. Court of Claims - 1926
...pertinent to this case are as follows: " SEC. 232. That in the case of a corporation subject to tho tax imposed by section 230 the term ' net income ' means the gross income * * * less the deductions allowed by section 234, * * *." " SEC. 234. (a) That in computing the net...
Full view - About this book

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 pages
...provided in subdivision (b) of section 212 or in section 226. GROSS INCOME DEFINED SEC. 233.(a) That in the case of a corporation subject to the tax imposed by section 230 the term "gross income" means the gross income as defined in section 213, except that: (1) In the case of life...
Full view - About this book

Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 pages
...income" means the gross income i defined in section 233 less the deductions allowed by section 234, an the net income shall be computed on the same basis as is provided i subdivision (b) of section 212 or in section 226. Gross Income Defined. Sec. 233. (a) That in the...
Full view - About this book

Acts of the General Assembly of the State of Alabama

Alabama - 1919
...on the same basis as provided in section 322 of this act. Section 338. GROSS INCOME DEFINED. (a) In the case of a corporation subject to the tax imposed by section 335 of this act, the term "gross income" means the gross income as defined in section 323 of this act,...
Full view - About this book

Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...price of such property or interest. NET INCOME DEFINED Sec. 212. (a) That in the case of an individual the term "net income" means the gross income as defined in section 213, less the deductions allowed by section 214. (b) The net income shall be computed upon the basis...
Full view - About this book

Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 pages
...216 as are received by the estate or trust. Net Income Defined Corporations 9 Law Sec. 232. That in the case of a corporation subject to the tax imposed...defined in section 233 less the deductions allowed by section 234, and the net income shall be computed on the same basis as is provided in subdivision (b)...
Full view - About this book

Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1035 pages
...for the United States, and for other purposes" ; (14) Personal service corporations. SEC. 23:2. That ates section 234, and the net income shall be computed on the same basis as is provided in subdivision (b)...
Full view - About this book

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...corporations. iP£^SjLt"nT SEC. 232. That in the case of a corporation subject to *jt income dethe 159; United States v. Thompson, 189 Fed., 939.) In the interpretation of statutes section 234, and the net income shall be computed on the same basis as is provided in subdivision (b)...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF