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" ... expenses paid during the taxable year add expenses unpaid at the end of the taxable year and deduct expenses unpaid at the end of the preceding taxable year. For the purpose of computing the... "
Revenue Act of 1942: Hearings Before the Committee on Finance, United States ... - Էջ 2038
United States. Congress. Senate. Committee on Finance - 1942 - 2376 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

Statutes of the United States of America

United States - 1921
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) That in computing the net income of an insurance company subject to the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1922
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. [Deductions affecting insurance companies other than life and mutual.] (a) That...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. SBC. 247. (a) That in computing the net income of an insurance company subject to the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 էջ
...subject to the tax imposed by this section there shall be deducted from expenses incurred as denned in this paragraph all expenses incurred which are not allowed as deductions by section 247. (Act Xov. 23, 1921, c. 136, § 246, 42 Stat.) Note. — Sections 230, 247 and 1000. referred...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) That in computing the net income of an insurance company subject to the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 էջ
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) In computing the net income of an insurance company subject to the tax imposed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 էջ
...subject to the tax imposed by this section there shall be deducted from expenses incurred as denned in this paragraph all expenses incurred which are not allowed as deductions by section 247. Sec. 247. (a) That in computing the net income of an insurance company subject to the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...income subject to the tax imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which...deductions by subsection (c) of this section. (c) Deductions allowed. — In computing the net income of an insurance company subject to the tax imposed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 էջ
...subject to the tax imposed by this section there shall be deducted from expenses incurred as denned in this paragraph all expenses incurred which are not allowed as deductions by section 247. SEC. 247. (a) In computing the net income of an insurance company subject to the tax imposed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 18

United States. Board of Tax Appeals - 1930
...income subject to the tnx Imposed by this section there shall be deducted from expenses incurred as defined in this paragraph all expenses incurred which are not allowed as deductions by section 247. The petitioner contends that the respondent has erroneously included in its net income...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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