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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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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 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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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 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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Taxation

Harry James Loman - 1927 - 280 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 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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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...contributions are to be used exclusively for the purposes stated in 2 above. The above deduction is limited to an amount which in all the above cases combined does not exceed 15 % of the taxpayer's net income as computed without the benefit of this deduction, except that if in...
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Legislative Document, Volume 16

New York (State). Legislature - 1927 - 898 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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United States Code Annotated

United States - 1928 - 1164 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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 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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The Tax Code of Virginia: With All Amendments Enacted at the ..., Volume 289

Virginia - 1928 - 328 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 does not exceed fifteen per centum of the taxpayer's net income as computed without the benefit of this subsection....
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 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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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 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...does not exceed 15 per centum of the taxpayer's net 1ncome as computed without the benefit of this paragraph, except that if in the taxable year and in...
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