 | United States - 1917 - 712 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, out not to exceed the par value of such stock or shares at the... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...the taxable year: 70 Provided, that 71 (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... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 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... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...value of such tangible property, at the time of such payment, may be included as "invested capital" (but in case such tangible property was paid in prior to January 1, 1914, the actual cash value of such property as of January 1, 1914, but in no case to exceed the... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...value of such tangible property, at the time of such payment, may -be included as "invested capital" (but in case such tangible property was paid in prior to January 1, 1914, the actual cash value of such property as of January 1. 1914, but in no case to exceed the... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...management, etc. 3. Subsections 2 and 3 of section 207, present revenue bill, read as follows: " (2) The actual cash value of tangible property paid in...such tangible property was paid in prior to January 1, 19K the actual cash value of such property as of January 1, 1914, but in no case tn exceed the par... | |
 | Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - Economics - 1918 - 778 pages
...capital invested means (1) actual au,h paid in, (2) the actual cash value of property paid in other thau cash, for stock or shares in such 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,... | |
 | George Edwin Holmes - Excess profits tax - 1918 - 260 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... | |
 | George Edwin Holmes - Excess profits tax - 1918 - 260 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... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1918 - 666 pages
...value- of tangible property, including mines and rights and interests therein. acquired for cash or for stock or shares in such corporation or partnership at the time of such acquisition (but in case such tangible property was acquired prior to January first, nineteen hundred... | |
| |
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... 
