 | Missouri - 1909 - 824 pages
...its shareholders, whether in cash or in stock of the corporation, joint stock company or association, which stock dividend shall be considered income, to the amount of its cash value. The foregoing tax rate shall apply to the total net income received by every taxable corporation, joint-stock... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1916 - 320 pages
...or ordered to be made by a corporation of its earnings or profits and payable to its stockholders, whether in cash or in stock of the corporation, which...considered income to the amount of its cash value. Now we think that there should be an amendment to this clause by the insertion of the words: Line 13,... | |
 | Harris, Forbes & Co., New York - 1916 - 140 pages
...whether in cash or in stock of the corporation, joint-stock company, association, or insurance company, which stock dividend shall be considered income, to the amount of its cash value. Estates and (b) Income received by estates of deceased perTrusts sons during the period of administration... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...that stock dividends were taxable. The 1916 law [section 2 (a)] provided that dividends were taxable For discussion of "cash value" see Income Tax Procedure, 1918, pages 204-211. The 1917 law changed... | |
 | 1917 - 596 pages
...first, nineteen hundred and thirteen, and payable to its shareholders, whether in cash or in stock * * * which stock dividend shall be considered income to the amount of its cash value." It is also provided that "For the purpose of the additional tax there shall be included as income the... | |
 | Frank A. North - 1917 - 164 pages
...whether in cash or in stock of the corporation, joint-stock company, association, or insurance company, which stock dividend shall be considered income, to the amount of its cash value. (b) Income received by estates of deceased persons during the period of administration or settlement... | |
 | Godfrey Nicholas Nelson - 1917 - 218 pages
...jointstock company, association, or insurance company, which stock FEDERAL INCOME TAX LAW Income of Estates dividend shall be considered income, to the amount of its cash value. (b) Income received by estates of deceased persons during the period of administration or settlement... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 684 pages
...in stock of the corporation, joint-stock company, association, or insurance company, irfticft tt'tck dividend shall be considered income, to the amount of its cash value." This provision, which is serious enough under the present low, in many cases will so operate as to... | |
 | 1918 - 656 pages
...(a), "the term 'dividends' as used in this title shall be held to mean any distribution made * * * by a corporation * * * out of its earnings or profits...considered income, to the amount of its cash value." "War Revenue Act of October 3, 1917, ยง 1211 reads: "which stock dividend shall be considered income,... | |
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dividends' as used in this title shall be held to mean any distribution made or ordered to be made by a corporation, . . . out of its earnings or profits accrued since March first, nineteen hundred and thirteen, and payable to its shareholders, whether... 
