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" There shall not be taxed under this title any income derived from any public utility or from the exercise of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or... "
Treasury Decisions Under Internal Revenue Laws of the United States - Page 13
by United States. Internal Revenue Service - 1915
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...from the from exercise of any essential governmental function Pub!'? accruing to any State, Territory, or the District of ' " " Columbia, or any political subdivision of a State or When . ' . . Non-taxable Territory, nor any income accruing to the government of the Philippine Islands...
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Auditing: Theory and Practice

Robert Hiester Montgomery - 1916 - 928 pages
...utility or from the exercise of any essential governmental function accruing to any state, territory, or the District of Columbia, or any political subdivision of a state, territory, or the District of Columbia, nor any income accruing to the government of the Philippine...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, nor any income accruing to the government of the Philippine...State or Territory, has, prior to the passage of this title, entered in good faith into a contract with any person or corporation, the object and purpose...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 pages
...Columbia, or any political When subdivision of a State or Territory, nor any income acNon-taxabie cruing to the Government of the Philippine Islands or Porto...State or Territory, has, prior to the passage of this title, entered in good faith into a contract with any person or corporation, the object and purpose...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, nor any income accruing to the government of the Philippine...of the Philippine Islands or Porto Rico: Provided, State and That whenever any State, Territory, or the District of Columbia, Municipal or any political...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...State, Territory, or the District of Columbia, or any political sub-division of a State or Territory, nor any income accruing to the government of the Philippine...sub-division of the Philippine Islands or Porto Rico: 174 Provided, That whenever any State. Territory, or the District of Columbia, or any political sub-division...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 pages
...such joint-stock land bank. accruing to any State, Territory, or any political subdivision thereof, nor any income accruing to the Government of the Philippine Islands or Porto Rico, or of any political subdivisions of either. DEDUCTIONS ALLOWED DOMESTIC CORPORATIONS In case of a corporation, joint-stock...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...utility or from the exercise of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory, nor any income accruing to the government of the Philippine Islands or Porto Rico, or of any political...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 pages
...utility or from the exercise of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political sub-division of a State or Territory, nor any income accruing to the government of the Philippine Islands or Porto Rico, or of any political...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...utility or the exercise of any essential governmental function and accruing to any State, Territory, k tax, including the income of the manufacturing plant a b,tioned DEDUCTIONS LAW. or income accruing to the government of any possession of the United States, or any political subdivision...
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