 | United States. Congress. Senate. Committee on Finance - 1950 - 894 pages
...205. FILING OF RETURNS FOR TAXABLE YEARS ENDING AFTER JUNE 10, 1950, 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,... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...without regard to the additional tax imposed by paragraph (1) of section 1562(b). Thus, for example, in the case of a corporation subject to the tax imposed by section 11 and the additional tax imposed by paragraph (1) of section 1562(b) for its taxable year ending December... | |
 | National Tax Association - 1927 - 420 pages
...references and exceptions. Listen to this literary gem : " NET INCOME OF CORPORATIONS DEFINED. " Sec. 232. In the case of a corporation subject to the tax imposed...less the deductions allowed by sections 234 and 206 (back in part I), and the net income shall be computed on the same basis as is provided in subdivisons... | |
 | United States. Internal Revenue Service - 1928 - 406 pages
...accrual basis. The pertinent sections of the revenue act of 1918 (40 Stat. 1057) are: SEC. 232. That in the case of a corporation subject to the tax imposed...230 the 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... | |
 | 1919 - 1142 pages
...provided in subdivision (b) of section 212 or in section 226. Gross Income 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 section 213. except that: (1) In the case... | |
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That in the case of a corporation subject to the tax imposed by section 230 the term "gross income... 
