 | Harris, Forbes & co., New York - 1919 - 164 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...shall be equitably apportioned between the lessor and the lessee; (11) Contributions or gifts made within the taxable year to corporations organized and... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...in all the above cases to be made under rules and regulations to be prescribed by the comptroller. In the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee. (Source: Fed. Rev. Act 1918, § 214, o-10.) Depletion of mines, oil and gas wells. — A- reasonable... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...in all the above cases to be made under rules and regulations to be prescribed by the comptroller. In the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee. 10. Contributions or gifts made within the taxable year to corporations incorporated by, or associations... | |
 | Alabama - 1919 - 1476 pages
...above cases to be made under rules and regulations to be prescribed by the State income tax supervisor. In the case of leases the deductions allowed by this...shall be equitably apportioned between the lessor and the lessee. 9. In the case of insurance companies, in additional to the above; (a) the net addition... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed oy this paragraph shall be equitably apportioned between the lessor and lessee; (10) In the case of... | |
 | United States - 1920 - 1064 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the towns, or villages of five thousand inhabitants or...: Provided further. That whenever any such edific ; nkTance "a™- (10) In the case of insurance companies, in addition to the above: (a) The net addition... | |
 | Irving National Bank, New York - 1920 - 150 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee; (11) Contributions or gifts made within the taxable year to corporations organized and operated exclusively... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ; * * * le A.RT. 201. Depletion of mines, oil and gas wells. — A reasonable deduction from gross... | |
 | United States - 1920 - 1054 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ; (10) In the case of insurance companies, in addition to the above: (a) The net addition required... | |
 | Harris, Forbes & Co., New York - 1920 - 110 pages
...in all the above cases to be made under rules and regulations to be prescribed by the comptroller. In the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee. 10. Contributions or gifts made within the taxable year to corporations incorporated by, or associations... | |
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... such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned... 
