 Net loss as a deduction. — -If, for any taxable year, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount thereof shall be allowed as a deduction in computing the net income...  Congressional Serial Set - Página 161921Visualização integral - Acerca deste livro
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 páginas
...of the Revenue Act of 1921, 42 Stat. 227, 231. The pertinent part of that section provided that if "any taxpayer has sustained a net loss, the amount...deducted from the net income of the taxpayer for the suceeding taxable year * * *." The Court referred to the general policy of the statute and stated that... | |
 | United States. Court of Claims - 1929 - 868 páginas
...beginning after October 31, 1918, and ending prior to January 1, 1920, it appears upon the production of evidence satisfactory to the commissioner that any taxpayer has sustained a net loss, the amount of such net loss shall, under regulations prescribed by the commissioner with the approval of the Secretary,... | |
 | United States. Court of Claims - 1930 - 854 páginas
...1920, * * * anv taxOpinion of the Court payer has sustained a net loss, the amount of such net loss shall * * * be deducted from the net income of the taxpayer for the preceding taxable year; and the taxes imposed by this title [Income taxes] and by Title III [Profits... | |
 | Tennessee Bar Association - 1927 - 536 páginas
...taxable year beginning after January 1, 1927, and prior to June 30, 1927, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss which was in whole or in part the result of floods or flood-waters, the amount of such net loss shall... | |
 | Robert Hiester Montgomery - 1920 - 1304 páginas
...beginning after October 31, 1918, and ending prior to January i, 1920, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount of such net loss shall under regulations prescribed by the Commiss'oner with the approval of the Secretary... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...beginning after October 31, 1918, and ending prior to January 1, 1920, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount of such net loss will, under regulations prescribed by the Commissioner with the approval of the Secretary... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...beginning after October 31, 1918 and ending prior to January 1, 1920, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount of such net loss shall under regulations prescribed by the Commissioner with the approval of the Secretary... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 páginas
...beginning after October 31, 1918, and ending prior to January 1, 1020, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount of such net loss shall, under regulations prescribed by the Commissioner with the approval of the Secretary... | |
 | National City Company, United States - 1919 - 104 páginas
...beginning after October 31, 1918, and ending prior to January 1, 1920, it appears upon the production of evidence satisfactory to the Commissioner that any taxpayer has sustained a net loss, the amount of such net loss shall under regulations prescribed by the Commissioner with the approval of the Secretary... | |
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