 | United States. Court of Claims, Audrey Bernhardt - 1963 - Страниц: 938
...separation agreement are deductible. Section 212 (3) provides: Sec. 212. EXPENSES FOR PRODUCTION OF INCOME. In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — * •... | |
 | United States. Congress. House. Committee on Agriculture - 1939 - Страниц: 728
...this section on the processing of wheat and cotton shall be equal to the prices so proclaimed. "(c) There shall be allowed as a credit against the tax imposed by this section, 99 per centum of the tax so imposed with respect to the processing by the taxpayer of any... | |
 | United States. Congress. House. Committee on Agriculture - 1939 - Страниц: 1114
...commodity for which a credit has previously been allowed to the taxpayer under this subsection. "(d) There shall be allowed as a credit against the tax imposed by this section with respect to the processing of any wheat or cotton acquired by the taxpayer prior to the... | |
 | United States - 1988 - Страниц: 1290
...104. 105, 152. 162. 419A. 2503 of this title; title 29 section 1167. § 215. Alimony, etc., payments (a) General rule In the case of an individual, there shall be allowed as a deduction an amount equal to the alimony or separate maintenance payments paid during such individual's... | |
 | United States - 1964 - Страниц: 1098
...beginning after December 31. 1962." §38. Investment in certain depreciable property. (a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate... | |
 | United States - 1965 - Страниц: 1110
...section 6014 (a) of this title. §38. Investment in certain depreciable property. (a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate... | |
 | 1979 - Страниц: 940
...44. Purchase of new principal residence— <a) General rule. In the case of an individual there is allowed, as a credit against the tax imposed by this chapter for the taxable year, an amount equal to 5 percent of the purchase price of a new principal residence purchased or constructed by the taxpayer.... | |
 | 1971 - Страниц: 744
...received earned Income before the beginning § 1.37 of the taxable year, there shall be allowed aa a credit against the tax imposed by this chapter for the taxable year an amount equal to 17 percent. In the case of a taxable year beginning In 1964, or 15 percent, in the case of a taxable... | |
 | 1978 - Страниц: 838
...personal exemptions. (a) Allowance of credit Subject to the limitation of paragraph (b) of this section, in the case of an individual, there shall be allowed as a credit against the tax imposed by chapter 1 for the taxable year, an amount equal to $30 multiplied by the total number of deductions... | |
 | 1966 - Страниц: 658
...certain depreciable property. Sec. 38. Investment in certain depreciable property — (a) General rule. There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. The Secretary or his delegate... | |
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(a) GENERAL RULE. — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of — "(1) the qualified energy conservation expenditures, plus " (2) the qualified... 
