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" For the purpose of this section the proportion between the deduction and the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary... "
National Neuropsychiatric Institute Act: Hearings Before a Subcommittee of ... - Page 3
by United States. Congress. House. Committee on Interstate and Foreign Commerce - 1945 - 123 pages
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Cases Decided in the Court of Claims of the United States, Volume 105

United States. Court of Claims - Law reports, digests, etc - 1946 - 920 pages
...Agricultural Adjustment Act, unless the claimant establishes to the satisfaction of the Commissioner in accordance with regulations prescribed by him, with the approval of the Secretary, or to the satisfaction of the trial court, or the Board of Review in cases provided for...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary 01 the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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United States Congressional Serial Set, Issue 7265

United States - 1917 - 712 pages
...the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 pages
...invested capital in each trade or business shall be determined by the commissioner of internal revenue, in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. 52 In the case of a corporation or partnership which has fixed its own fiscal...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...invested capital in each trade or business shall be determined by the Commissioner of Internal Bevenue, in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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Railway Age Gazette, Volume 63

Railroads - 1917 - 1352 pages
...profits and the net income in each case is to be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him with the approval of the Secretary of the Treasury. If during the pre-war period the net income was less than 6 per cent on...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...the net income in each trade or business shall be determined by the Commissioner of Internal Revenue in accordance with regulations prescribed by him, with the approval of the Secretary of the Treasury. In the case of a corporation or partnership which has fixed its own fiscal...
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