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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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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...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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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 pages
...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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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...vocational rehabilitation authorized by section 7 of the Vocational Rehab- niiutrated ihtation 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 alowed only as to contributions...
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Publications of the Modern Language Association of America, Volume 37

Modern Language Association of America - 1922 - 1032 pages
...of the net earnings of which inures to the benefit of any private stockholder or individual, . . . to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's income. From this it is clear that members of the Association in reckoning their taxable income are...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - 1922 - 1032 pages
...inures to the benefit of any private stockholder or individual, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. 11. Income from business or property in another state. Resident individuals having an...
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Acts of the Honourable Commission of Government of Newfoundland

Newfoundland - 1922 - 320 pages
...educational purposes, to such an amount as may be allowed by the Minister, in no case to exceed more than 10% of the taxpayer's net income as computed without the benefit of this sub-division. Such contributions or gifts shall be allowable as deductions only if verified under rules...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...ial 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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...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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Self-proving Business Arithmetic

Thomas Theodore Goff - 1923 - 344 pages
...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. Fiduciaries filing this return for estates in the process of administration are allowed...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...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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