| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...shall be allowed, in the case of a corporation organized under the China Trade Act, 1922, a credit of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...shall be allowed, in the case of a corporation organized under the China Trade Act, 1922, a credit of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day oj the taxable... | |
| United States - 1923 - 1008 pages
...shall be allowed, in the case of a corporation organized under the China Trade Act, 1922, a credit of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| Eric Louis Kohler - 1924 - 514 pages
...shall be allowed, in the case of a corporation organized under the China Trade Act, 1922, a credit of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| Brookings Institution. Institute for Government Research - 1924 - 200 pages
...exemption, the act provides that a corporation organized under the act shall be allowed a credit " of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| United States. Congress. House. Committee on the Judiciary - 1924 - 38 pages
...shall be allowed, in the case of a corporation organized under the China trade act, 1922, a credit of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| Laurence Frederick Schmeckebier, Gustavus Adolphus Weber - 1924 - 276 pages
...exemption, the act provides that a corporation organized under the act shall be allowed a credit " of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...shall be allowed, in the case of a corporation organized under the China Trade Act, 1922, a credit of an amount equal to the proportion of the net income...(determined in a similar manner to that provided in section 217) which the par value of the shares of stock of the corporation owned on the last day of the taxable... | |
| Laurence Frederick Schmeckebier, Gustavus Adolphus Weber - 1924 - 200 pages
...exemption, the act provides that a corporation organized under the act shall be allowed a credit " of an amount equal to the proportion of the net income...China (determined in a similar manner to that provided inA section 217) which the par value of the shares of stock of the c&rporation owned on the last day... | |
| United States. Congress. House. Committee on the Judiciary - 1924 - 794 pages
...shall be allowed, in the case of a corporation organized under the China trade act, 1922. a credit of an amount equal to the proportion of the net income derived from sources within China (determined iu a similar manner to that provided in section 217) which the pur value of the shares of stock of... | |
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