 | United States. Court of Claims - 1939 - 836 σελίδες
...for the use of ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection." Respondent in 1932 made charitable contributions to the amount of $3,496. His net income, irrespective... | |
 | Robert Hiester Montgomery - 1920 - 1304 σελίδες
...or gifts within the taxable year are deductible to an aggregate amount not in excess of 15 per cent ] Y deduction, if made (a) to corporations or associations incorporated by or organized under the laws... | |
 | Harris, Forbes & co., New York - 1919 - 164 σελίδες
...authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. 'Such contributions or gifts shall be allowable as deductions only if veri:fied under rules... | |
 | Guaranty Trust Company of New York - 1919 - 664 σελίδες
...authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules... | |
 | National City Company, United States - 1919 - 104 σελίδες
...authorized by Sectiojn 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules... | |
 | New York (State) - 1919 - 520 σελίδες
...established by the Comptroller. § 360, subd. 9. (j) Contributions or gifts, not in excess of 15 per cent of the taxpayer's " net income " as computed without the benefit of this deduction, made within the taxable year to corporations or associations incorporated or organized under... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 σελίδες
...congress known as the vocational rehabilitation act, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. Such conributions or gifts shall be allowable as deductions only if verified under rules... | |
 | Alabama - 1919 - 1476 σελίδες
...States vocational rehabilitation act, the amount of such deduction not to be, however, in excess of 15^ of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only where made to institutions... | |
 | Henry Montefiore Powell - 1919 - 708 σελίδες
...Congress known as the vocational rehabilitation act, to an amount not in excess of fifteen per centum of the taxpayer's net income as computed without the benefit of this subdivision. Such contributions or gifts shall be allowable as deductions only if verified under rules... | |
 | George Edwin Holmes - 1919 - 1048 σελίδες
...authorized by section 7 of the Vocational Rehabilitation Act, to an amount not in excess of 15 per centum of the taxpayer's net income as computed without the benefit of this paragraph. Such contributions or gifts shall be allowable as deductions only if verified under rules... | |
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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. 
