...of corporations. The words here important are that such capital is — "(1) Actual cash paid in; (2) the actual cash value of tangible property paid in...partnership, at the time of such payment (but in case such tanjrible property was paid in prior to January first, nineteen hundred and fourteen, the actual cash...

...or partnership: (1) Actual cash paid in, (a) the actual cash value of tangible property paid in or other than cash, for stock or shares in such corporation...payment (but in case such tangible property was paid in pr or to January 1. 1914, the actual cash value of such property as of January 1. 1!)14, but in no...

...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 payments, shall be included as invested capital, but not to exceed the par •value of such stock or...

...capital may a " paid-in surplus." In the case of a corporation or partnership: (1) Actual cash paid in: the actual cash value of tangible property paid in other than cash, for stock« shares in such corporation or partnership, at the time of such payment (bnt in case such tangible property...

..." invested capital ". (a) In the case of a corporation or partnership: (1) actual cash paid in (2) the actual cash value of tangible property paid in other than cash, or stock or shares in such corporation or partnership, at the time of such payment (but in case such...

...indorsed by the partners, the indorsement of Cartier being secured by collateral deposited by him. "(2) The actual cash value of tangible property paid in...stock or shares in such corporation or partnership." In this case there was no tangible property paid in by either partner for the purpose named or for...

...included as "paid-in or earned surplus and undivided profits"; (2) that it should be included as " the actual cash value of tangible property paid In...than cash for stock or shares in such corporation," that is, as part payment for the new stock issued upon surrender of the original shares; and (3) "...

...year : SEC. 207. [6] (a) 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...

...limitations imposed by each Act. Under the Revenue Act of 1917 invested capital includes actual cash paid in, the actual cash value of tangible property paid in other than cash for stock or shares at the time of payment, paid-in or earned surplus and undivided profits used or employed in the business,...

...capital " • * • means * (a) In case of a corporation or partnership; * * * (2) the actual (ash value of tangible property paid in other than cash,...corporation or partnership, at the time of such payment (6«f in cane such tangible property was paid in prior to January first, nineteen hundred and fourteen,...