 | United States. Court of Claims - 1927 - 902 pages
...cash, for stock or shares in such corporation or partnership at the time of such payment (but in case such tangible property was paid in prior to January...undivided profits earned during the taxable year: Provided, That (as) the actual cash value of patents and copyrights paid in for stock or shares in... | |
 | United States. Court of Claims - 1946 - 936 pages
...tangible property, other than cash, bona fide paid in for stock or shares, at the time of such payment, but in no case to exceed the par value of the original stock or shares specifically issued therefor, unless the actual cash value of such tangible property at the time paid in is shown to the satisfaction... | |
 | United States - 1917 - 706 pages
...сазП) for stock or shares in such corporation or partnership, at the time of such payment (but in case such tangible property was paid in prior to January...value of such property as of January first, nineteen hunsed dred and fourteen, but in no case to exceed the par value of the m busu!ess!urp "' original... | |
 | United States. Department of the Treasury - 1922 - 1102 pages
...the making of hoped-for gains. The provision of clause (3) of section 207 (a) that includes "paid-in or earned surplus and undivided profits used or employed in the business" recognizes that in some cases contributions are received from stockholders in money or its equivalent... | |
 | 1923 - 1092 pages
...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...actual cash value of such property as of January first, nlnteen hundred and fourteen, but in no case to exceed the par value of the original stock or shares... | |
 | 1917 - 510 pages
...cash, for stock or shares in such corporation or partnership, at the time of such payment (but in case such tangible property was paid in prior to January...undivided profits earned during the taxable year." The section also contains provisions relating to the value of (1) patents and copyrights and (2) goodwill... | |
 | National Bank of Commerce in New York - 1917 - 180 pages
...Actual for stock or shares in such corporation or partnership, at the time of such payment (but in case such tangible property was paid in prior to January...in or earned surplus and undivided profits used or em- ployed ployed in the business, exclusive of undivided profits earned during the taxable year: Provided,... | |
 | National Bank of Commerce in New York - 1917 - 196 pages
...Actual for stock or shares in such corporation or partnership, at the time of such payment (but in case such tangible property was paid in prior to January...specifically issued therefor), and (3) paid in or J 1 IJ • • JI j /» j. j ployed In buslnehi earned surplus and undivided profits used or employed... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...property paid into 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...of January first, nineteen hundred and fourteen), and (3) the actual cash value of patents, copyrights, good will, trade marks, trade brands, franchises,... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 pages
...property paid into 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...of January first, nineteen hundred and fourteen), and (3) the actual cash value of patents, copyrights, good will, trade marks, trade brands, franchises,... | |
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... (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... 
