 | United States. Congress. House. Committee on Naval Affairs - 1926 - 992 pages
...an the same as "net income" under said law, and "net income" is therein ned thus: ' SEC. 232. That in the case of a corporation subject to the tax imposed by tion 230 the term 'net income' means the gross income as defined in section less the deductions allowed... | |
 | 1927 - 1158 pages
...United States, 7 F.(2d) 3, the sections of the Revenue Act of 1918 (40 Star. 1057) are: "Sec. 232. That in the case of a corporation subject to the tax imposed by section 230 the term 'net income' means the Circuit Court of Appeals held that a judgment which had been rendered in 1914, affirmed and paid in... | |
 | United States. Board of Tax Appeals - 1927 - 1522 pages
...year upon the net income of every corporation a tax at the following rates: * * *. 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 wet ion 213, except that : (b) In the case of... | |
 | Eric Louis Kohler - 1927 - 618 pages
...also be made in the manner provided in section 217. GROSS INCOME OF CORPORATIONS DEFINED Sec. 233. (a) 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...both legal issues and questions of fact 509 petitions. SEO. 212. (a) 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. (b) The net income shall be computed upon the basis... | |
 | 1928 - 1138 pages
...provided in subdivision (b) of section 212 or in section 226." Сотр. St. § 6336y8oo. "Sec. 233. 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. • • • " Сотр. St § бЗЗбУар.... | |
 | United States - 1928 - 268 pages
...section 212, any such amounts are to be properly accounted for as of a different period. SEC. 233 (a). In the case of a corporation subject to the tax imposed by section 230 the term "gross income" means the gross income as defined by section 213. * * * SEC. 200. (d) * * * The deductions... | |
 | United States - 1928 - 1164 pages
...text amended Act May 12, 1900, c. ed In section 1174 of this title. § 984. Computation of net income. In the case of a corporation subject to the tax imposed by section 981 of this title the term "net income" means the gross income as defined in section 985 less the deductions... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
...230 the term " gross income " means the gross Income as defined in section 213 * » * SEC. 232. That in the case of a corporation subject to the tax imposed by section 230 the term " net income " menus the gross income as defined in section 23U less the deductions allowed by section 2;>4, and... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...also be made in the manner provided in section 217. Gross Income of Corporations Defined SEC. 233. (a) 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... | |
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That in the case of a corporation subject to the tax imposed by section 230 the term "gross income... 
