 | United States. Court of Claims - 1927 - 902 pages
...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)... | |
 | United States. Court of Claims - 1924 - 792 pages
...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... | |
 | United States. Court of Claims - 1926 - 1122 pages
...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... | |
 | 1928 - 1130 pages
...Revenue Act of 1921, §• 212 (a), being Сотр. St § 6336У8£ : "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." Section 213 (Сотр. St. § 6336V8ff) : "For the... | |
 | George Edwin Holmes - 1919 - 1052 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 ease of life... | |
 | Guaranty Trust Company of New York - 1919 - 664 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... | |
 | National City Company, United States - 1919 - 104 pages
...other purposes" ; 142. (14) Personal service corporations. NET INCOME DEFINED. 143. SEC. 232. That in the case of a corporation subject to the tax imposed by Section 230 (par. 124-127) the term "net income" means the gross income as defined in Section 233 (par. IM-llft)... | |
 | Harris, Forbes & co., New York - 1919 - 164 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... | |
 | Alabama - 1919 - 1476 pages
...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,... | |
 | George Edwin Holmes - 1919 - 1048 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... | |
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That in the case of a corporation subject to the tax imposed by section 230 the term "gross income... 
