 | Philippines - 1980 - 194 pages
...corporations improperly accumulating profits or surplus. — (a) Imposition of tax. — If any corporation is formed or availed of for the purpose of preventing the imposition of the tax upon its shareholders or members or the shareholders or members of another corporation, though... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...which imposes the penalty, prescribes a definite method of procedure, viz., "if any corporation .... is availed of for the purpose of preventing the imposition of the surtax .... its stockholders or memljers shall lie subject to taxation .... in the manner as provided in subdivision... | |
 | National City Company, United States - 1919 - 104 pages
...by the estate or trust. PBOFITS or CORPORATIONS TAXABLE TO STOCKHOLDERS. 101. SEC. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...received by the estate or trust. Profits of Corporations Taxable to Stockholders. Sec. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | George Edwin Holmes - 1919 - 1052 pages
...received by the estate or trust. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS Sec. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...single persons under section 216. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS SEC. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...proportionate interests of the undivided surplus of a corporation, This section reads as follows: "If any corporation, however created or organized, is formed...availed of for the purpose of preventing the imposition of ithe surtax upon its stockholders or members through the medium of permitting its gains and profits... | |
 | United States - 1920 - 1054 pages
...or trust. [40 Stat. L. 1071.] SEC. 220. Profits of corporations taxable to stockholders. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Irving National Bank, New York - 1920 - 150 pages
...received by the estate or trust. Profits of Corporations Taxable to Stockholders. 9 Sec. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | 1920 - 36 pages
...year in proportion to their respective shares. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS If any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate Instead... | |
| |
P) if such corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders or the shareholders of any other corporation, through the medium of permitting earnings or profits... 
