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" January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid... "
Investigation of Bureau of Internal Revenue: Hearings Before the Select ... - Page 1904
by United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1925
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Cases Decided in the Court of Claims of the United States, Volume 80

United States. Court of Claims - 1936 - 940 pages
..."SEC. 326. (a) That as used in this title the term ' invested capital ' for any year means * * *. "(2) Actual cash value of tangible property, other than...in for stock or shares, at the time of such payment * * *." No stock other than that given in payment for the barges was issued. Milling was president,...
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Cases Decided in the Court of Claims of the United States, Volume 64

United States. Court of Claims - 1928 - 766 pages
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, 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...
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Journal of Accountancy, Volume 24

1917 - 510 pages
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, 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...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, 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 em- ployed ployed in the business,...
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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
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, 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...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case to exceed the par value of the original stock or shares specifically issued therefor), and (8) paid in or ea)rnĀ«il(Llr1>iu8 emearned surplus and undivided profits used or em- plored ployed...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - 1917 - 140 pages
...fourteen, the actual cash value of such property as of January first nineteen hundred and fourteen, 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...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...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 par value of the original stock or shares specifically issued therefor). The phrase "tangible property" as used in this section must be given a liberal construction in order...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case to exceed the par value of the original stock or shares specifically issued therefor), and 69 (3) paid in or earned surplus and undivided profits used or employed in the business, exclusive...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 pages
...fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, 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...
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