 | United States. Congress. Senate. Appropriations Committee - 1953 - 388 pages
...New York for its headquarters and (B) are made after December 1, 1946, and before December 2, 1947 ; to an amount which in all the above cases combined does not exceed 20 per centum of the taxpayer's adjusted gross income. Such contributions or gifts shall be allowable... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...Taxable Years Beginning in 1951 55 Taxable Years Beginning in 1950 Sec. 23. (o) (6). Same as 1950. to an amount which in all the above cases combined does not exceed 20 per centum of the taxpayer's adjusted gross income. Such contributions or gifts shall be allowable... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...doubt also know, the law states that a corporation's charitable contributions may not exceed 5 percent of the taxpayer's net income as computed without the benefit of this section. It seems to me that the proper interpretation would be that if a savings and loan association... | |
 | United States. Congress. Senate. Committee on Appropriations - 1953 - 860 pages
...New York for its headquarters and (B) are made after December 1, 1940, and before December 2, 1947 ; to an amount which in all the above cases combined does not exceed 20 per centum of the taxpayer's adjusted gross income. Such contributions or gifts shall be allowable... | |
 | United States. Tax Court - 1957 - 1178 pages
...religious, charitable, scientific, literary, or educational purposes, • • • • •••••• to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's adjusted gross Income. Such contributions or gifts shall be allowable as deductions only If verified... | |
 | 1989 - 368 pages
...amounts deducted during a given taxable year for any and all of such purposes may not exceed 15 percent of the taxpayer's net income as computed without the benefit of this new deduction. It is submitted that although these provisions would make available to business additional... | |
 | Frank Emerson Andrews - 390 pages
...New York for its headquarters, and (B) are made after December 1, 1946, and before December 2, 1947; to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's adjusted gross income. Such contributions or gifts shall be allowable as deductions only if verified... | |
 | 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 and regulations... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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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... 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. 
