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" In the case of a corporation or partnership — (1) Actual cash paid in, (2) actual cash value of tangible property paid in other than cash for stock or shares in such corporation... "
To Provide Revenue for War Purposes: Hearings Before the Committee on ... - Page 594
by United States. Congress. Senate. Committee on Finance - 1918 - 656 pages
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

United States. Court of Claims - Law reports, digests, etc - 1927 - 904 pages
...corporation liable for excess-profits taxes under this law the term " invested capital " includes " the actual cash value of tangible property paid in,...corporation or partnership at the time of such payment." Corporate stocks are tangible property within the meaning of this act and have been so classified by...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...Patents and copy- Provided, That (a) the actual cash value of patents and copyrights rignte- paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested capital, but not Good 111 franchises, to exceed the par value of such...
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The Federal Reporter, Volume 289

Law reports, digests, etc - 1923 - 1092 pages
...to the above limitations: "(a) In the cage of a corporation: * • • <3") Actual cash paid In; (2) the actual cash value of tangible property paid in...than cash, for stock or shares In such -corporation * • * at the time of such payment (but in case such tangible property was paid In prior to January...
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The Quarterly Journal of Economics, Volume 32

Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - Economics - 1918 - 754 pages
...purpose of this title, actua capital invested means (1) actual cash paid in, (2) the actual cosh value of property paid in other than cash, for stock or shares...corporation or partnership, at the time of such payment, and (3) paid in or earned surplus and undivided profits used or employed in the business: Provided,...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 pages
...the above limitations: In the case of a corporation or partnership — (1) Actual cash paid in, (2) Actual cash value of tangible property paid in other...such tangible property was paid in prior to January 1, 1914, the actual cash value of such property on January 1, 1914, but in no case to exceed the par...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...• j • . actual cash value of tangible property paid into the trade or business, other than cash, at the time of such payment (but in case such tangible...hundred and fourteen, the actual cash value of such (3) CiiHli value of n -r / • patents, copyrights, property as of January nrst, nineteen hundred...
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Revenue to Defray War Expenses: Hearings & Briefs... on H.R. 4280

United States. Congress. Senate. Committee on Finance - 1917 - 686 pages
...purpose of this title actual capital invested means (1) actual cash paid in, (2) the actual cash value of property paid in other than cash, for stock or shares...corporation or partnership, at the time of such payment, and (3) paid in or earned surplus and undivided profits used or employed in the business : Provided,...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...paid into of tangible , , , . , s , * U j. OV j.' property the trade or business, other than cash, at the time of such payment (but in case such tangible...property was paid in prior to January first, nineteen <3) cast value hundred and fourteen, the actual cash value of such r* htsegoo'dC^rfFr property as of...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...declared to mean — (a) !• the Case of a Corporation or Partnership: 1. Actual cash paid in; 2. Actual cash value of tangible property paid in, other than cash, for stock or shares, at the time of such payment (except that if the tangible property was paid in prior to January 1, 1914,...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...during the taxable year: provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested capital, but not to exceed the par value of such stock or shares at the...
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