Statistics of Income from Returns of Net Income

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U.S. Government Printing Office, 1931
 

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Page 200 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 254 - Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska. Nevada. New Hampshire, New Mexico, New York, North Carolina.
Page 401 - Gross income" means the sum of (A) the combined gross amount earned during the taxable year, from investment income and from underwriting income as provided in this subsection, computed on the basis of the underwriting and investment exhibit of the annual statement approved by the National Convention of Insurance Commissioners...
Page 401 - Benevolent life insurance associations of a purely local character, mutual ditch or irrigation' companies, mutual or cooperative telephone companies, or like organizations; but only if 85 per centum or more of the income consists of amounts collected from members for the sole purpose of meeting losses and expenses; (11) Farmers...
Page 382 - ... (2) The total amount of the credit shall not exceed the same proportion of the tax against which such credit is taken, which the taxpayer's net income from sources without the United States bears to his entire net income for the same taxable year.
Page 393 - ... the fifteenth day of the third month following the close of the taxable year of the employer in which the plan was put into effect...
Page 24 - For right of estate or trust to the credit for taxes imposed by foreign countries and possessions of the United States under this section, see section 642 (a) (2).
Page 401 - Subsection (a) (2) shall not apply to interest on obligations of the United States issued after September 1, 1917...
Page 176 - In the case of buildings, machinery, equipment or other facilities constructed, erected, installed or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war...

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