 ... net income as computed without the benefit of this subsection. Such contributions or gifts shall be allowable as deductions only if verified under rules and regulations prescribed by the Commissioner, with the approval of the Secretary.  Legislative Calendar - 878 페이지저자: United States. Congress. Senate. Committee on Finance - 1939전체보기 - 도서 정보
 | United States. Court of Claims - 1928 - 760 페이지
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." Considering... | |
 | United States - 1917 - 706 페이지
...of the taxpayer's taxable net income as computed without the benefit of Restriction. ^his paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Deductions allowed Secretary of the Treasury."... | |
 | Ewell D. Moore - 1917 - 40 페이지
...excess of 15% of the taxpayer's taxable net income as computed without the benefit of this deduction. Such contributions or gifts shall be allowable as...verified, under rules and regulations prescribed by the Commissioner of Internal Revenue. CREDITS ALLOWED CITIZENS OR RESIDENTS (a) In figuring the normal... | |
 | Harris, Forbes & Co., New York - 1917 - 170 페이지
...Aliens centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. Credits Allowed... | |
 | George Edwin Holmes - 1917 - 674 페이지
...taxpayer's taxable net income including the amount of such contributions. The law further provides that such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Treasury Department. The deduction is not allowed to non-resident aliens dfr corporations.22 Credit... | |
 | Savings Union Bank and Trust Company - 1917 - 88 페이지
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury. (New subdivision... | |
 | National Bank of Commerce in New York - 1917 - 182 페이지
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury" CREDITS ALLOWED.... | |
 | United States, Guaranty Trust Company of New York - 1917 - 140 페이지
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." SBC. 1202. That... | |
 | National Bank of Commerce in New York - 1917 - 180 페이지
...per centum of the taxpayer's taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." CREDITS AJLLOWED.... | |
 | 1917 - 510 페이지
...per centum of the taxpayers' taxable net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as...verified under rules and regulations prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury." The net income... | |
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