| United States. Supreme Court - 1940 - 894 pages
...(a) as is in. excess of 12% per cent of the "adjusted declared value of its capital stock ... as of the close of the preceding income-tax taxable year...organization if it had no preceding income-tax taxable year) . . ." / Opinion of the Court. 308 US paying corporation; and that the declared value for the first... | |
| United States. Court of Claims - 1940 - 772 pages
...National Industrial Recovery Act above set out contains in subdivision (a) a provision as follows: The terms used in this section shall have the same meaning as when used in the Revenue Act of 1932. and in (b) The tax imposed by this section shall be assessed, collected, and paid in the same manner,... | |
| Emerson Emanuel Rossmoore - 1922 - 592 pages
...shareholders or members making such claim bears to the total number of stock or shares outstanding. (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties,... | |
| United States - 1922 - 1028 pages
...shareholders or members making such claims bears to the total number of stock or shares outstanding. (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of. law, including penalties,... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...shareholders or members making such claims bears to the total number of stock or shares outstanding. \ (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties,... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...shareholders or members making such claims bears to the total number of stock or shares outstanding. (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties,... | |
| Eric Louis Kohler - 1924 - 514 pages
...subdivision (f) of this section. such claims bears to the total number of stock or shares outstanding. (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties,... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...shareholders or members making such claims bears to the total number of stock or shares outstanding. (c) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties,... | |
| United States - 1928 - 1164 pages
...shareholders or members making such claims bears to the total number of stock or shares outstanding. (e) The tax imposed by this section shall be assessed, collected, and paid upon the same basis, in the same manner, and subject to the same provisions of law, including penalties,... | |
| United States. Bureau of Labor Statistics - 1934 - 1654 pages
...adjusted declared value of capital employed in the transaction of its business in the United States) as of the close of the preceding income-tax taxable year...the same meaning as when used in the Revenue Act of 1 932. (b) The tax imposed by this section shall be assessed, collected, and paid in the same manner,... | |
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