Donations to organizations other than those described in section 170 which bear a direct relationship to the taxpayer's business and are made with a reasonable expectation of a financial return commensurate with the amount of the donation may constitute... Tax Guide for Small Business - 32 페이지1959전체보기 - 도서 정보
| United States. Bureau of Internal Revenue - 1933 - 452 페이지
...deduction as ordinary and necessary expenses. Donations which bear a relationship to.the corporation's business and are made with a reasonable expectation...return commensurate with the amount of the donation are allowable deductions from gross income. .For example, a street railway corporation may donate a... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 페이지
...deduction as ordinary and necessary expenses. Donations which bear a relationship to the corporation's business and are made with a reasonable expectation...return commensurate with the amount of the donation are allowable deductions from gross income. For example, a street railway corporation may donate a... | |
| United States. Internal Revenue Service - 1936 - 604 페이지
...other than those referred to in section 23 (q) which bear a direct relationship to the corporation's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allow 106 able deductions as business expenses. For example, a street railway corporation... | |
| 1940 - 1806 페이지
...other than those described in section 23 (q) which bear a direct relationship to the corporation's ign countries or payments representing earned income for services rendered may constitute allowable deductions as business expenses. For example, a street railway corporation... | |
| 1939 - 1030 페이지
...those referred to in section 23 (q) of the Act which bear a direct relationship to the corporation's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allowable deductions as business expenses. For example, a street railway corporation... | |
| 1941 - 1688 페이지
...other than those described in section 23 (q) which bear a direct relationship to the corporation's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allowable deductions as business expenses. For example, a street railway corporation... | |
| United States. Internal Revenue Service - 1937 - 874 페이지
...other than those referred to in section 23 (r) which bear a direct relationship to the corporation's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allowable deductions as business expenses. For example, a street railway corporation... | |
| 1970 - 750 페이지
...organizations other than those described in section 170 which bear a direct relationship to the taxpayer's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allowable deductions as business expenses, provided the donation is not made for a purpose... | |
| 1971 - 1474 페이지
...organizations other than those described in section 170 which bear a direct relationship to the taxpayer's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allowable deductions as business expenses, provided the donation is not made for a purpose... | |
| 1987 - 828 페이지
...organizations other than those described in section 170 which bear a direct relationship to the taxpayer's business and are made with a reasonable expectation...return commensurate with the amount of the donation may constitute allowable deductions as business expenses, provided the donation is not made for a pur... | |
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