 | United States. Supreme Court - 1917 - Broj stranica: 780
...and above $5,000, with exceptions not here pertinent. The second paragraph of § 38 provided : "Such net income shall be ascertained by deducting from the gross amount of the income of such ... insurance company . . . (second) all losses actually sustained within the year and not compensated... | |
 | United States. Court of Claims - 1919 - Broj stranica: 740
...dividends upon stocks of other corporations * * * subject to the tax hereby imposed. * * * Second. Such net income shall be ascertained by deducting from...corporation * * * received within the year from all sources (first) all the ordinary and necessary expenses actually paid within the year out of income in the... | |
 | United States. Court of Claims - 1928 - Broj stranica: 760
...Section 12 (a), act of 1916, 39 Stat. 756, provides as follows : "In the case of a corporation * * * such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources, first, all the ordinary and necessary expenses... | |
 | 1925 - Broj stranica: 1112
...organized in the United States, no matter how created or organized, not including partnerships. "Such net income shall be ascertained by deducting from...the gross amount of the income of such corporation, joint-stock company or association, or insurance company, received within the year from all sources,... | |
 | 1920 - Broj stranica: 2100
...report, and did report, what it alleged to bo its "entire net income." By provisions of this section such net income "shall be ascertained by deducting from the gross amount of the income of such • * * insurance cornpauy, received within the year from all sources, * * • (2) all losses actually... | |
 | 1921 - Broj stranica: 1056
...Act Oct. 3, 1913), and defines the net income to be that obtained by making certain deductions from "the income of such corporation, * * * received within the year from all sources." (Section 2, subd. G [b], Act Oct. 3, 1913). Actual receipt within the current tax year is a condition... | |
 | 1913 - Broj stranica: 502
...the net income of which inures to the benefit of any private stockholder or individual. "Second. Such net income shall be ascertained by deducting from...the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources,... | |
 | 1917 - Broj stranica: 540
...or insurance company, organized, authorized, or existing under the laws of any foreign country, such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources within the United States — "First. All the ordinary... | |
 | United States. Office of Commissioner of Internal Revenue - 1910 - Broj stranica: 180
...be ascertained according to the definitions above applicable thereto. ARTICLE 3. — Net income. Xet income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources,... | |
 | Oklahoma Corporation Commission - 1918 - Broj stranica: 588
...by it as dividends upon slock of other corporations, ***** subject to the tax thereby imposed. ***** gross amount of the income of such corporation * * * * * received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within the year out of income in the... | |
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... such net income shall be ascertained by deducting from the gross amount of its income accrued within the year from business transacted and capital invested within... 
