 | 1939 - Страниц: 1522
...acquisition of new vessels, the portion thereof which represents gain, if otherwise constituting taxable income under the law applicable to the taxable year in which such gain was realized, will be included in the gross income for such taxable year, except for the purpose of... | |
 | 1941 - Страниц: 1300
...the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1943 - Страниц: 58
...the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - Страниц: 336
...the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - Страниц: 350
...the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for OF THE INTERNAL... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - Страниц: 428
...the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1946 - Страниц: 52
...the taxpayer, the entire construction is not completed with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1948 - Страниц: 864
...the taxpayer, the enure construction is not comp'cted with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain, earning, or receipt was realized, shall be included in the gross income for such taxable year, except... | |
 | United States. Congress. House. Committee on Merchant Marine and Fisheries - 1948 - Страниц: 850
...taxpayer, the entire construction is not coinp'eted with reasonable dispatch, if otherwise taxable income under the law applicable to the taxable year in which such gain, earning, or receipt was realized, shall be included in the gross income for such taxable year, except... | |
| |
... taxable income under the law applicable to the taxable year in which such gain was realized, shall be included in the gross income for such taxable year, except for the purpose of the declared value excess-profits tax and the capital stock tax. 
