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" ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection. "
Cases Decided in the Court of Claims of the United States - Page 752
by United States. Court of Claims - 1939
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph, except that if in the taxable year and in each of the ten preceding taxable years the amount...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 pages
...authorized by section seven of the vocational rehabilitation act, to an amount not in excess of ten per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules...
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Report of the Special Joint Committee on Taxation and Retrenchment

New York (State). Special Joint Committee on Taxation and Retrenchment - 1924 - 1034 pages
...private shareholder or individual; provided, that such contributions or gifts may be deducted only to an amount which in all the above cases combined does not exceed fifteen per cent of the taxpayer's net income. OKLAHOMA Statutes In computing the net income taxable,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph, except that if in the taxable year and in each of the ten preceding taxable years the amount...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph, except that if in the taxable year and in each of the ten preceding taxable years the amount...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...scientifie, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph, except that if in the taxable year and in each of the ten preceding taxable years the amount...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph, except that if in the taxable year and in each of the ten preceding taxable years the amount...
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Reports of the U.S. Board of Tax Appeals, Volume 2

United States. Board of Tax Appeals - 1926 - 1616 pages
...provides for the deduction of certain charitable and other contributions " to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph." Section 330 provides, in part: * * * In the case of the organization as a corporation before...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...as computed without the benefit of this subsection. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph, except that if in the taxable year and in each of the ten preceding taxable years the amount...
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