| Robert Hiester Montgomery - 1919 - 1016 pages
...profits taxes upon insurance companies as follows: « Gross income defined.— LAW. Section 233. (a) That in the case of a corporation subject to the tax imposed by section 23o the term "gross income" means the gross income as defined in section 213 [income of individuals],... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...property or interest. Net Income of Individuals Defined SEC. 212. (a) In the case of an individual the term "net income" means the gross income as defined in section 213, less the deductions allowed by sections 214 and 2o6. (b) The net income shall be computed upon... | |
| United States. Congress. Senate. Appropriations Committee - 1930 - 122 pages
...affected by this item. Section 232 of the revenue act of 1918 provides that in the case of a corporation net income shall be computed on the same basis as is provided in subdivision (b) of section 212 or in section 226, which latter section relates only to cases where... | |
| United States. Congress. Senate. Committee on Appropriations - 1930 - 120 pages
...affected by this item. Section 232 of the revenue act of 1918 provides that in the case of a corporation net income shall be computed on the same basis as is provided in subdivision (b) of section 212 or in section 226, which latter section relates only to cases where... | |
| United States. Board of Tax Appeals - 1933 - 1616 pages
...basis of such new accounting period. * * • [Sea 232.] That in the case of a corporation » * • the net income shall be computed on the same basis as is provided in subdivision (b) of section 212 * * *. The respondent makes no contention that the method of accounting... | |
| 1924 - 1040 pages
...as provided in the federal farm loan act. as amended. Net Income of Corporations Defined. Sec. 232. M H D N MC 䋏 3 yV a ) R I ( ` 0 yy*Xb> 4 >Q Z 7RH tfrrm "nrt income" means the gross income as d» fined in seetion 233 less the <1» luttions allowed... | |
| United States - 1953 - 1744 pages
...1950 Section 305 of act Jan. 3, 1951, 10:13 am, ch. 1199, title III, 64 Stat. 1220, provided that: "In the case of a corporation subject to the tax imposed by subchapter D of chapter 1 of the Internal Revenue Code [subchapter D of chapter 1 of this title] for... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...companies, the tax shall be as provided in Supplement G. Sec. 14. (e) Regulated investment companies. — In the case of a corporation subject to the tax imposed by Supplement Q (relating to regulated investment companies), the tax shall be as provided in such supplement.... | |
| United States. Congress. Senate. Finance - 1950 - 910 pages
...205. FILING OF RETURNS FOR TAXABLE YEARS ENDING AFTER JUNE 10, 1959. AND BEFORE DECEMBER 31, 1950. In the case of a corporation subject to the tax imposed by subchapter D of chapter 1 of the Internal Revenue Code for a taxable year ending after June 30, 1950,... | |
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