...exclusively for religious, charitable, scientific, educational or other prescribed purposes not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this deduction. Income to be Apportioned Within and Without the State The entire net income of a non-resident...

...be deducted during ajg^ven 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 deduction." It is suggested that section 24 (a) (2) (3) be modified by adding the provision "except...

...net income computed without regard to a capital net loss as to which special provision is made by § 101 (b). Section 23 (n) provides that in computing...computed without the benefit of this subsection." 47 Stat. 181-182. Respondent in 1932 made charitable contributions to the amount of $3496. His net...

...scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals; tribution shall be considered to be in complete liquidation...corporation receiving such property was, on the dat Such contributions or gifts shall be allowable as deductions only If verified under rules and regulations...

...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...

...literary, or educational purposes, or for the prevention of cruelty to children or animals; to the amount which In all the above cases combined does...as computed without the benefit of this subsection. Such contributions or gifts shall be allowable as deductions only If verified under rules and regulations...

...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. The deductions under this subparagraph shall be allowed only as to contributions or gifts...

...net earnings of which inures to the beneflt of any private shareholder or Individual ; * •*•**• to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's not Income as computed without the benefit of this subsection. • • • CHARLES S. HATFIELD, PETITIONER,...

...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...

...propaganda, or otherwise attempting to influence legislation; to an amount which does not exceed 5 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...