 | 1954 - Страниц: 766
...deductions of such class, and (c) The taxpayer establishes that the Increase In puch deducУРПЧ ia not, a consequence of a change at any time In the...operation, size, or condition of the business engaged ID by the tAxpayer. The amouct of deductions of any class to be disallowed with respect to any taxable... | |
 | United States. Internal Revenue Service - 1951 - Страниц: 530
...in it« ba*e period or a decrease in tin? amount of some other deduction in its base, period, and is not a consequence of a change at any time in the type, manner of operation, site, or condition of the business engaged in by the taxpayer. This statement »hall be in duplicate... | |
 | 1951 - Страниц: 984
...period or a decrease in the amount of eome other deduction in it» base period, and la not a eoneequenee of a change at any time in the type, manner of operation, ¡air. or condition of the t usines» engaged in by the taxpayer. TLia étalement »hall be in duplicate... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - Страниц: 1032
...taxpayer in its base period or a decrease in the amount of some other deduction in its base period, and is not a consequence of a change at any time in the type,...condition of the business engaged in by the taxpayer. 55 STAT.] 77TH CONG., IST SESS.— CH. 10— MAR. 7, 1M1 any taxable year shall not exceed the amount... | |
 | United States - 1953 - Страниц: 1744
...substantial in relation to the amount of the increase in the deductions of such class, and (11) is not a consequence of a change at any time in the type,...condition of the business engaged in by the taxpayer. (D) The amount of deductions of any class to be disallowed under such paragraph with respect to any... | |
 | United States. Congress. Senate. Committee on Finance - 1941 - Страниц: 1622
...base period or a decrease in the amount of some other deduction in its base period, and is not due to "a change at any time In the type, manner of operation, size, or condition" of the business (subdivision (K) (ii)). If the taxpayer gets by all these obstacles, it is still denied the relief... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - Страниц: 1614
...period or a decrease in the amount of some other deduction in its base period, and is not due to "« change at any time in the type, manner of operation, size, or condition'' of the business (subdivision (K) (ii)). If the taxpayer gets by all these obstacles, it is still denied the relief... | |
 | United States. Tax Court - 1945 - Страниц: 1468
...taxpayer in its base period or a decrease in the amount of some other deduction in Its base period, and Is not a consequence of a change at any time In the type,...condition of the business engaged In by the taxpayer. and exclusively within the taxpayer's knowledge. We are not impressed with such argument, and to permit... | |
 | United States. Internal Revenue Service - 1945 - Страниц: 2272
...or a decrease, in the amount of some other deduction in its base period, and ¡s not a conséquence of a change at any time in the type, manner of operation, size, or condition of Ihn business engaged in by the taxpayer. This statement shall IK- in duplicate and shall include the... | |
 | United States. Tax Court - 1946 - Страниц: 1804
...deduction In Its base period, and Is not a consequence of a change at any time in the type, manner at operation, size, or condition of the business engaged In by the taxpayer. This stateaent shall be In duplicate and shall Include the following: (1) the computation of the anoont... | |
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... an increase in the gross income of the taxpayer in its base period or a decrease in the amount of some other deduction in its base period, and is not a consequence of a change at any time in the type, manner of operation, size, or condition of the... 
