 | United States. Congress. House. Merchant Marine and Fisheries - 1944 - 100 pages
...obligated, or withdrawn will be applied against the amounts deposited in the order of deposit. If any deposit consists in part of gain not recognized under...proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. If amounts on deposit in a construction reserve fund... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...under subsection (c), any expenditure, obligation, or withdrawal applied against such deposit shall be considered to consist of gain in the proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. "(f) With respect to any taxable year, amounts on deposit... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...under subsection (c), any expenditure, obligation, or withdrawal applied against such deposit shall be considered to consist of gain in the proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. "(f) With respect to any taxable year, amounts on deposit... | |
 | Administrative law - 1958 - 980 pages
...obli.. gated, or withdrawn will be applied against the amounts deposited In the order of deposit, If any deposit consists in part of gain not recognized under...proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. If amounts on deposit in a construction reserve fund... | |
 | Administrative law - 1980 - 542 pages
...under subsection (c), any expenditure, obligation, or withdrawal applied against such deposit shall be considered to consist of gain in the proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. (f) With respect to any taxable year, amounts on deposit... | |
 | Administrative law - 2000 - 808 pages
...under subsection (c). any expenditure, obligation, or withdrawal applied against such deposit shall be considered to consist of gain in the proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. (f) With respect to any taxable year, amounts on deposit... | |
 | Administrative law - 1998 - 816 pages
...under subsection (c). any expenditure, obligation, or withdrawal applied against such deposit shall be considered to consist of gain In the proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. (f) With respect to any taxable year amounts on deposit... | |
 | Administrative law - 1991 - 1076 pages
...under subsection (c), any expenditure, obligation, or withdrawal applied against such deposit shall be considered to consist of gaIn In the proportion that the part of the deposit consisting of gain bears to the total amount of the deposit. (f) With respect to any taxable year, amounts on deposit... | |
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deposit consists in part of gain not recognized under the statute, any expenditure, obligation, or withdrawal applied against such deposit will be considered to consist of gain in the proportion that the part of the deposit consisting of 
