 ... shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding taxable year together with the amount allowable under the first sentence of this paragraph shall not...  Reports of the Tax Court of the United States - Stran 609avtor: United States. Tax Court - 1950Celotni ogled - O knjigi
 | United States - 1953 - 1744 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so accumulated after February 28, 1913, have been distributed,...tax-free distribution shall be applied against and reduce 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
 | United States - 1965 - 1110 strani
...this paragraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...amount allowable under the first sentence of this paragraph shall not exceed 30 percent of the compensation otherwise paid or accrued during such taxable... | |
 | United States - 1988 - 1290 strani
...taxable year together with the amount allowable under subparagraph (A) shall not exceed 25 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries under the plans. (C) Paragraph not to apply in certain cases This paragraph shall not have the effect of reducing... | |
 | United States, Walter Elbert Barton - 1944 - 1286 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible •under this sentence in any one such...first sentence of this subparagraph shall not exceed 30 per centum of the .compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensation otherwise paid or accrued during such taxable years to the beneficiaries... | |
 | 1969 - 388 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding...sentence of this subparagraph shall not exceed 15 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries... | |
 | 1974 - 544 strani
...subparagraph shall be deductible In the succeeding taxable years In order of time, but the amount so deductible under this sentence in any one such succeeding...first sentence of this subparagraph shall not exceed 16 percent of the compensation otherwise paid or accrued during such taxable year to the beneficiaries... | |
 | 1954 - 1486 strani
...subparagraph shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence In any one such succeeding...first sentence of this subparagraph shall not exceed 30 per centum of the compensatIon otherwise paid or accrued during such taxable years to the beneficiaries... | |
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