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measures for preventing the same.
(j) Amounts derived from the lease, rental or sale of real estate;
Provided, however, that nothing herein shall be construed to allow a
deduction of amounts derived from engaging in any business wherein a
mere license to use or enjoy real property is granted, or to allow a
deduction of amounts received as commissions from the sale or rental
of real estate.
(k) National banks, state banks, trust companies, mutual savings
banks, building and loan and savings and.loan associations with respect
to their banking business, trust business or savings and loan business
but not with respect to engaging in any other business taxable here-
under, even though such other business be conducted primarily for the
purpose of liquidating the assets thereof; all finance companies,
loan companies, individuals or others engaged in malting loans are
taxable on their grossinterest income.
(1) The business of manufacturing, selling or distributing motor
vehicle fuel, persons operating motor vehicle service stations on a
commission basis are taxable on all commissions, including commissions
for the sale of motor vehicle fuel.
(m) Liquor as defined by State Law RCW 66.04.
(n) Amounts derived by persons engaged in operating chick hatch-
eries from the production and sale of chicks and hatching eggs.
Section 9. DEDUCTIONS ALLOWED IN COMPUTING LICENSE FEES: In com-
puting the license fee or tax there may be deducted from the measure
of tax the following items:
(a) Amounts derived by persons, other than those engaging in bank-
ing, loan, security or other financial businesses, from investments
or the use of money as such.
(b) Amounts derived from bona fide initiation fees, dues, contri-
butions, donations, tuition fees and endowment funds. The provisions
of this paragraph shall not be construed to exempt any persons, assoc-
iation or society from tax liability upon selling tangible personal
property or upon providing facilities or services for which a special
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