British and Foreign State PapersH.M. Stationery Office, 1943 - Great Britain |
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Page 88
... payment in com- puting the profits of the trade or business for any accounting period for the purposes of excess profits tax : Provided that , - ( i ) if the person carrying on the trade or business so elects , the payment shall be ...
... payment in com- puting the profits of the trade or business for any accounting period for the purposes of excess profits tax : Provided that , - ( i ) if the person carrying on the trade or business so elects , the payment shall be ...
Page 103
... payment . 2. In the case of a series of payments the same deductions shall be made as would have been made under paragraph 1 of this schedule if a single payment had been made at the date of the first of the payments of an amount equal ...
... payment . 2. In the case of a series of payments the same deductions shall be made as would have been made under paragraph 1 of this schedule if a single payment had been made at the date of the first of the payments of an amount equal ...
Page 724
... payment were an annual payment to which rule 19 of the General Rules applied paid in that year out of profits and gains brought into charge to tax . 6. Where an amount is paid to a subsidiary member under the last preceding paragraph ...
... payment were an annual payment to which rule 19 of the General Rules applied paid in that year out of profits and gains brought into charge to tax . 6. Where an amount is paid to a subsidiary member under the last preceding paragraph ...
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accordance administration aforesaid agreed Agreement Allied Control Commission Allied Soviet Althing Altmark amended America amount apply appointed authorised authority Belgian Belgian Government Britain and Northern British nationality certificate chargeable accounting period Colony Commissioners Conference Constitution Consular Officer Court Custodian declaration deemed duty effect elected enactments excess profits tax Finance Act force Foreign Germany Governor hereby High Command High Contracting Parties income tax Islands Jamaica Legislative Council Letters Patent Majesty Majesty's Government member Government ment military Minister Netherlands Northern Ireland Norwegian official members Order in Council Organisation paragraph payable payment person powers present Convention President Protocol Provisional provisions purposes referred registered regulations relating representatives Republic of China respect schedule Secretary Security Council Soviet Socialist Republics specified sub-paragraph sub-section territory thereof tion trade or business Treaty Treaty Series Union of Soviet United Kingdom United Nations vote yellow fever