 | United States. Bureau of Internal Revenue - 1921 - 778 pages
...compensated for by insurance or otherwise. , Section '2:52 of the Revenue Act of 1018 provides: That in the case of a corporation subject to the tax imposed by section 230 * * * the net income shall be computed on the same basis as is provided in subdivision (b) of section I'll! or... | |
 | John F. Sherwood - 1921 - 282 pages
...previously explained, is also exempt in the hands of a corporation. Gross Income. The law provides that "in the case of a corporation subject to the tax imposed by Section 230, the gross income means the gross income as defined in Section 213 (which is the section which defines the... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...Net income is defined in section 212(a) in the following language: That in the case of an individual the term "net income " means the gross income as defined in section 213, less the deductions allowed by section 214. Gross income is defined as follows (section 213) :... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...subdivision shall not be in effect after December 31, 1921. NET INCOME OP CORPORATIONS DEFINED Sec. 232. That in the case of a corporation subject to the tax imposed...term ' ' net income ' ' means the gross income as denned in section 233 less the deductions allowed by section 234, and the net income shall be computed... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...made in the manner provided in section 217. GROSS INCOME OF CORPORATIONS DEFINED SEC. 233. (a) That in the case of a corporation subject to the tax imposed by section 230 the term "gross income" means the gross income as defined in sections 213 and 217, except that mutual marine... | |
 | 1924 - 960 pages
...opinion was written, however, the Revenue Act of 1921 was passed, which in part provide?: " (a) That in the case of a corporation subject to the tax imposed by section 230 the term ' gross income ' means the gross income as denned in sections 213 and 217, except . . . (b) In the... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...made in the manner provided in section 217. GROSS INCOME OP CORPORATIONS DEFINED. Sec. 233. (a) That in the case of a corporation subject to the tax imposed by section 230 the term "gross income" means the gross income as defined in sections 213 and 217, except that mutual marine... | |
 | 1924 - 524 pages
...Claims to recover that amount with interest. Section 233 of the Revenue Act in question provides that "in the case of a corporation subject to the tax imposed by Section 230, the term 'gross income' means the gross income as defined in Section 213," with certain exceptions which are... | |
 | Eric Louis Kohler - 1924 - 514 pages
...made in the manner provided in section 217. GROSS INCOME OF CORPORATIONS DEFINED Sec, 233. (a) That in the case of a corporation subject to the tax imposed by section 230 the term "gross income" means the gross income as denned in sections 213 and 217, except that mutual marine... | |
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That in the case of a corporation subject to the tax imposed by section 230 the term "gross income... 
