| United States. Internal Revenue Service - 1936 - 604 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... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...prevention of cruelty to children or animals; to an amount which in all the above cases combined docs not exceed 15 per centum of the taxpayer's net income...as computed without the benefit of this subsection. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations... | |
| United States - 1939 - 780 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 ana regulations... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...shareholder or individual : Provided, That such deductions shall be allowed only in an amount which in all of the above cases combined does not exceed 15 per centum...net income as computed without the benefit of this subparagraph. 1090 76TH CONG., IBT SESS.— CH. 367— JULY 26, 1939 (b) ALLOCATION or DEDUCTIONS.... | |
| 1924 - 1040 pages
...for the prevention ol cruelty to children or .-».limais: to an amount which in all the above capes combined does not exceed 15 per centum of the taxpayer's...net income as computed .without the benefit of this paragraph, except that if in the taxable year and in caeh of the ten preceding taxable years the amount... | |
| United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 496 pages
...charitable * * * purposes. And so forth. Then at the end of the paragraph we find this limitation: to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayers' net income as computed without the benefit of this subsection. Now, Mr. Jackson, I would... | |
| 1920 - 1042 pages
...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 benefit of this paragraph. Items Xot Deductible. Sec. 215. That in computing net income no deduction shall in any case... | |
| United States, United States. Veterans Administration - 1937 - 390 pages
...World War Veterans' Act, 1924 ; ••••• to an amount which in all the ahove cases comhined docs not exceed 15 per centum of the taxpayer's net income as computed without the henefit of this suhsection. Such contrihutions or gifts shall he allowahle as deductions only if verified... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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 82 contributions or gifts shall be allowable as deductions only if verified under rules and regulations... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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 ana regulations... | |
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