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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 United States Court of Claims - Page 752
by United States. Court of Claims - 1939
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
...Something of this kind was in mind when you enacted the last end of that paragraph, where it says: To an amount which in all the above cases combined does not exceed 15 per cent of the taxpayer's net income as computed without the benefit of this paragraph, except that if...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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. * * * Such contributions or gifts shall be allowable as deductions only if verified under...
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Income Tax Procedure

Robert Hiester Montgomery - 1923
...special fund for vocational rehabilitation authorized by section 7 of the Vocational Rehabilitation Act; to an amount which in all the above cases combined...net income as computed without the benefit of this paragraph. In case of a nonresident alien individual this deduction shall be allowed only as to contributions...
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Reports of the U.S. Board of Tax Appeals, Volume 13

United States. Board of Tax Appeals - 1929
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the lx>nelit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified...
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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - 1930
...fund for vocational rehabilitation authorized by section 7 of the Vocational Rehabilitation Act; to au amount which in all the above cases combined does...net Income as computed without the benefit of this paragraph. Prior to the Act of 1921 it was necessary that charitable contributions be made to a corporation...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933
...an individual contributions or gifts made within the taxable year * * * to an amount which * does not exceed 15 per centum of the taxpayer's net...as computed without the benefit of this subsection. * * * Thus, the issue presented is whether the maximum amount which an individual may deduct for contributions...
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Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1934 - 610 pages
...amendment : " That section 23 (n) be amended to read as follows: " ' Charitable and Other Contributions. In the case of an individual, contributions or gifts...in all the above cases combined does not exceed 15 perceutum of the taxpayer's net income as computed without the benefit of this subsection. The amount...
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