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Стр. 187
Such allowance shall not exceed 50 per centum of the net income of the taxpayer ( computed without allowance for depletion ) from the property , except that in no case shall the depletion allowance be less than it would ...
Such allowance shall not exceed 50 per centum of the net income of the taxpayer ( computed without allowance for depletion ) from the property , except that in no case shall the depletion allowance be less than it would ...
Стр. 401
without the United States , which the amount of any dividends ( not deductible under section 234 ) received by such domestic corporation from such foreign corporation during the taxable year bears to the total taxable income of such ...
without the United States , which the amount of any dividends ( not deductible under section 234 ) received by such domestic corporation from such foreign corporation during the taxable year bears to the total taxable income of such ...
Стр. 402
domestic corporation shall bear to " the total taxable income [ of the subsidiary ] upon or with respect to which such ... that requires the Department to add together different taxable incomes with the absurd result above mentioned .
domestic corporation shall bear to " the total taxable income [ of the subsidiary ] upon or with respect to which such ... that requires the Department to add together different taxable incomes with the absurd result above mentioned .
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action additional affirmed agreed agreement alleged allowed amount Appeals applied assessment authority bank bill Board bonds cause cent charged checks Circuit Circuit Judge City claim Commissioner Company contention contract corporation court decision defendant deposit determined directed District Court District Judge door effect entitled evidence executed fact filed finding follows funds further given held included income interest Internal Revenue involved issued judgment June land letter March matter means ment mining notes notice operation opinion paid parties patent payment period petition petitioner plaintiff present prior proceedings profits question reason received record referred respect result Revenue Act rule secured shares shown statute sufficient suit tion trial trust United USCA warehouses York