| United States. Internal Revenue Service - 1929 - 478 páginas
...uncollected interest thereon, were losses to the bank and were therefore deductible. Section 234 (a) provides that in the case of a corporation there shall be allowed as deductions (4) losses sustained during the taxable year and- not compensated for by insurance or otherwise;... | |
| 1951 - 984 páginas
...of section 725 or section 727, Dividends received credit.— The credit allowed by aeotion 26 (b) Is an amount equal to 85 percent of the amount received as dividends from a domestic corporation which is subject to taxation under chapter I, but not in excess of 85 percent... | |
| United States - 1965 - 1110 páginas
...this Act [Sept. 2, 1958]." §244. Dividends received on certain preferred stock. (a) General rule. In the case of a corporation, there shall be allowed as a deduction an amount computed as follows: (1) First determine the amount received as dividends on the preferred stock of... | |
| United States. Internal Revenue Service - 1945 - 2272 páginas
...of section 725 or section 727. Dividends received credit.—The credit allowed by section 26 (b) is an amount equal to 85 percent of the amount received as dividends from a domestic corporation which is subject to taxation under chapter 1, but not in excess of 85 percent... | |
| 2000 - 856 páginas
...OF CAPITAL LOSSES б 1.1211—1 Limitation on capital losses. (a) Corporations — (1) General rule. In the case of a corporation, there shall be allowed as a deduction an amount equal to the sum of: (i) Losses sustained during the taxable year from sales or exchanges of capital assets,... | |
| 1959 - 1584 páginas
...dividends received on certain preferred stock. SEC. 244. Dividends received on certain preferred stock. In the case of a corporation, there shall be allowed as a deduction an amount computed as follows: (1) First determine the amount received as dividends on the preferred stock of... | |
| 1960 - 1764 páginas
...dividends received on certain preferred stock. SEC. 244. Dividends received on certain preferred stock. In the case of a corporation, there shall be allowed as a deduction an amount computed as follows: (1) First determine the amount received as dividends on the preferred stock of... | |
| 1976 - 460 páginas
...certain preferred stock. SEC. 244. Dividends received on certain preferred stock — (a) General rule. ln the case of a corporation, there shall be allowed as a deduction an amount computed a* follows: (1) First determine the amount received as dividends on the preferred stock of... | |
| 1966 - 1826 páginas
...dividend* received on certain preferred stock. Stc. 244. Dividends received on certain fre/erred stock. In the case of a corporation, there shall be allowed as a deduction an •mount computed as follows: (1) First determine the amount received is dividends on the preferred... | |
| 2001 - 872 páginas
...581. (b) Taxpayers other than corporations — (1) General rule. In the- case of a taxpayer other than a corporation, there shall be allowed as a deduction an amount equal to the sum of: (1) Losses sustained during the taxable year from sales or exchanges of capital assets,... | |
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