| 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... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...Corporations Taxable to Stockholders. Sec. 220. That if any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
| National City Company, United States - 1919 - 104 pages
...CORPORATIONS TAXABLE TO STOCKHOLDERS. 101. SEC. 220. That if any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
| George Edwin Holmes - 1919 - 1052 pages
...the income actually received by the taxpayer. But if any corporation however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...CORPORATIONS TAXABLE TO STOCKHOLDERS SEC. 220. That if any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...of a corporation, This section reads as follows: "If any corporation, however created or organized, is formed or 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
...Profits of corporations taxable to stockholders. That if any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
| Irving National Bank, New York - 1920 - 150 pages
...Corporations Taxable to Stockholders. 9 Sec. 220. That if any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
| 1920 - 36 pages
...shares. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS If any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate... | |
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