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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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Treasury Decisions Under Internal Revenue Laws ..., Volume 21, Issues 2783-2958

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922 - 1098 pages
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an amount not In excess of 16 per centum of the taxpayer's net Income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only If verified under rules...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1944 - 1686 pages
...Is carrying on propaganda, or otherwise attempting, to influence legislation ; *•••••• to an amount which in all the above cases combined...as computed without the benefit of this subsection. • * • ESKIMO PIE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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 adjusted gross income. Such contributions or gifts shall be allowable as deductions^only if verified...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...scientific, literary, or educational purposes, or for the prevention ol cruelty to children or animals; to an amount which in all the above cases combined does not exTaxable Years Taxable Tears Taxable Tears Beginning in 1943 Beginning in 1942 Beginning in 1941 ceed...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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 adjusted gross income. Such contributions or gifts shall be allowable as deductions only if verified...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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 adjusted gross income. Such contributions or gifts shall be allowable as deductions only if verified...
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Military Laws of the United States (Army), Volume 2

United States - 1921 - 810 pages
...rehabilitation authorized by section 7 of the Vocational Rehabilitation Act, to an nmount not In excess of 15 per centum of the taxpayer's net Income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only If vcrltied under rules...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 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 adjusted gross income not inoomo as oompi: tod without the benefit of thia on f*>. Such contributions...
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Reports of the Tax Court of the United States, Volume 16

United States. Tax Court - 1951 - 1674 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 tht taxpayer's adjusted gross Income. • • • the petitioners' decedent in December 1942, drew...
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Campaign Expenditures: Hearings, Eighty-second Congress, Second Session ...

United States. Congress. House. Special Committee to Investigate Campaign Expenditures - 1952 - 294 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 taxpayers' adjusted gross income. Such contributions or gifts shall be allowable...
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