 | United States - Law - 1917 - 706 pages
...exceed the par value of the m busu!ess!urp "' original stock or shares specifically issued therefor), and (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year: . Patents and copy- Provided, That (a)... | |
 | United States. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...the making of hoped-for gains. The provision of clause (3) of section 207 (a) that includes "paid-in or earned surplus and undivided profits used or employed in the business" recognizes that in some cases contributions are received from stockholders in money or its equivalent... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 226 pages
...paid in, and (2) the value of the assets other than cash at the time it is contributed to the capital, and (3) "paid in or earned surplus and undivided profits used or employed in the business," but does not include money or property borrowed. It is not clear what is meant by "paid in or earned... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year: Provided, that (a) the actual cash value... | |
 | Guaranty Trust Company of New York - Corporations - 1917 - 24 pages
...Actual cash paid in, 2. Actual cash value, at the time of payment, of assets other than cash paid in, and 3. Paid in or earned surplus and undivided profits used or employed in the business. 4. Provided that money or property borrowed shall not be included. IV. Net Income— (Sec. 203). 1.... | |
 | Ewell D. Moore - 1917 - 40 pages
...January 1, 1914, but in no case to exceed the par value of the original stock or shares issued therefor), and (3) Paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year. Actual cash value of patents and copyrights... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year: Provided, That (a) the actual cash value... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive of undivided profits earned during the taxable year: provided, that (a) the actual cash value... | |
 | United States - 1917 - 496 pages
...cash paid in, (2) the actual casli value, at the time of payment, of assets other than cash paid in, and (3) paid in or earned surplus and undivided profits used or employed in the business; but does not include money or other property borrowed by the corporation or partnership. " SEC. 208.... | |
 | North American review - 1917 - 1008 pages
...cash paid in, (2) the actual cash value at the time of payment, of assets other than cash paid in, and (3) paid in or earned surplus and undivided profits used or employed in the business; but does not include money or other property borrowed by the corporation or partnership. This was the... | |
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... paid in or earned surplus and undivided profits used or employed in the business... 
