 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...section 237: (4) The term "paid," for the purposes of the deductions and credits under this title, means "paid or accrued" or "paid or incurred," and...the basis of which the net income is computed under section 212; and (5) The term "personal service corporation " means a corporation whose income is to... | |
 | North Dakota - 1923 - 634 pages
...accounting upon the basis of which the net income is computed under this act. and the term "received or accrued" shall be construed according to the method...the basis of which the net income is computed under this act. Articlell. General Provisions. Income of Individuals and Corporations Subject to Tax. Allocation... | |
 | North Carolina - 1923 - 730 pages
...accrued," and the Received or words "received or accrued" shall be construed according to the al ' ' " ' method of accounting upon the basis of which the net income is computed under this act. 12. The word "resident" applies only to individuals, and in- Resident, eludes, for the purpose... | |
 | Eric Louis Kohler - 1924 - 514 pages
...section 237; (4) The term "paid," for the purposes of the deductions and credits under this title, means "paid or accrued" or "paid or incurred," and...the basis of which the net income is computed under section 212; and (5) The term "personal service corporation" means a corporation whose income is to... | |
 | United States - 1924 - 260 pages
...section 237: (4) The term "paid," for the purposes of the deductions and credits under this title, means "paid or accrued" or "paid or incurred," and...be construed according to the method of accounting upoii the basis of which the net income is computed under section 212; and (5) The term "personal service... | |
 | Mississippi - 1924 - 828 pages
...purposes of this act, mean paid or accrued, or paid or incurred, and the terms paid or incurred or paid or accrued shall be construed according to the...the basis of which the net income is computed under this act. The term received for the purpose of computation of net income under this act means received... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...individual. See section 221 and articles 361-376. The terms " paid or incurred " and " paid or accrued " will be construed according to the method of accounting...upon the basis of which the net income is computed by the taxpayer. The deductions and credits provided for in this title must be taken for the taxable... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...section 237 ;12 The term ' ' paid, ' ' for the purposes of the deductions and credits under this title, means "paid or accrued" or "paid or incurred," and...the basis of which the net income is computed under section 212.18 The term "personal service corporation" means a corporation whose income is to be ascribed... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...any person required to deduct and withhold any tax under the provisions of section 221 or 237. (d) The terms "paid or incurred" and "paid or accrued"...the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable... | |
 | John F. Sherwood - 1925 - 206 pages
...any person required to deduct and withhold any tax under the provisions of section 221 or 237. (d) The terms "paid or incurred" and "paid or accrued"...the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the taxable... | |
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paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under section 212 or 232. The deductions and credits provided for in this title shall be taken for the... 
