 | United States. Bureau of Internal Revenue - Taxation - 1950 - 200 pages
...ondeductibility of tax. Stctlon 1642 provides that the tax Imposed by section 1640 upon self-employment income shall not be allowed as a deduction to the taxpayer in computing his net income for any taxable year for the purposes of the income tax imposed by chapter 1 of the Code or by any... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...imposed by chapter 1 or by any act of Congress in substitution therefor, the tax imposed by section, 1400 shall not be allowed as a deduction to the taxpayer in computing his net income for the year in which such tax is deducted from his wages. Part II — Tax on Employers SEC 1410. RATE... | |
 | United States - 1941 - 1300 pages
...Revenue Act of 1934 or by any Act of Congress in substitution therefor, the tax imposed by section 801 shall not be allowed as a deduction to the taxpayer in computing bis net income for the year in which such tax is deducted from his wages. United States Code, title... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 262 pages
...Act of 1934 or by any Act of Congress in substitution therefor, the tax imposed by section 201 shall be allowed as a deduction to the taxpayer in computing his net income for the year in which such tax is deducted. SEC. 212. All provisions of law, including penalties, applicable... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 260 pages
...Act of 1934 or by any Act of Congress in substitution therefor, the tax imposed by section 201 shall be allowed as a deduction to the taxpayer in computing his net income for the year in which such tax is deducted. the provisions of section 607 of the Revenue Act of 1934,... | |
 | United States - 1949 - 1882 pages
...Nondeductibility of tax Section 1642 provides that the tax imposed by section 1640 upon self-employment income shall not be allowed as a deduction to the taxpayer in computing his net income for any taxable year for the purposes of the income tax imposed by chapter 1 of the code or by any... | |
 | Administrative law - 1975 - 400 pages
...of »he Treas. Imposed by section 3101 of chapter 21, and by sections 3201 and 8211 oí chapter 23 shall not be allowed as a deduction to the taxpayer In computing taxable Income under subtitle A. (b) The tax deducted and withheld under chapter 24 shall not be allowed... | |
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Congress in substitution therefor, the tax imposed by section 801 shall not be allowed as a deduction to the taxpayer in computing his net income for the year in which such tax is deducted from his wages. 
