| United States. Court of Claims, Audrey Bernhardt - 1962 - Страниц: 964
...deduction shall in any case be allowed in respect of — (5) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income...accrued) wholly exempt from the taxes imposed by this chapter, or any Dissenting Opinion by Chief Judge Jones amount otherwise allowable under section 23... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - Страниц: 502
...directly or indirectly a beneficiary under such policy : (5) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income...accrued) wholly exempt from the taxes imposed by this title; or the case of distributions in liquidation, between an individual and. a corporation in which... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - Страниц: 308
...or indirectly a beneficiary7 under such policy1; (5) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income...accrued) wholly exempt from the taxes imposed by this title ; or (6) Loss from sales or exchanges of property, directly or indirectly, (A) between members... | |
| United States. Internal Revenue Service - 1936 - Страниц: 604
...Class of exempt income. — As used in this article, the term "class of exempt income" means any class of income, other than interest (whether or not any...accrued), wholly exempt from the taxes imposed by Title I of the Act. Included are any item or class of income, other than interest, constitutionally... | |
| United States. Congress. Senate. Committee on Finance - 1939 - Страниц: 780
...or indirectly a beneficiary under such policy ; or (5) Any amount otherwise allowable as a deduction which is allocable to one or more classes of income...accrued) wholly exempt from the taxes imposed by this chapter. (b) LOSSES FROM SALES OR EXCHANGES or PROPERTY. — (1) LOSSES DISALLOWED. — In computing... | |
| United States. Board of Tax Appeals - 1937 - Страниц: 1380
...provides that there shall be disallowed as a deduction "any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest * * * wholly exempt from taxes imposed by this title." It will be noted that this section prohibits... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - Страниц: 700
...or indirectly a beneficiary under such policy; or (5} Any amount otherwise allowable as a deduction which is allocable to one or more classes of income...accrued) wholly exempt from the taxes imposed by this chapter. (b) LOSSES FROM SALES OR EXCHANGES or PROPERTY. — (1) LOSSES DISALLOWED. — In computing... | |
| 1940 - Страниц: 1806
...Class of exempt income. As used in this section, the term "class of exempt income" means any class aid on deposits with persons, Including individuals,...business, to persons (nonresident alien individua Title I of the Act. Included are any item or class of income, other than interest, constitutionally... | |
| 1941 - Страниц: 1688
...Class of exempt income. As used in this section, the term "class of exempt income" means any class , a ?8 chapter 1. Included are any item or class of income, other than interest, constitutionally exempt from... | |
| 1939 - Страниц: 1030
...Class of exempt income. As used in this section, the term "class of exempt income" means any class of income, other than interest (whether or not any...accrued), wholly exempt from the taxes imposed by title I of the Act. Included are any item or class of income, other than interest^ constitutionally... | |
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