 | United States. Court of Claims - 1927 - 902 pages
...in the business, exclusive of 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 such corporation or partnership at the time of such payment shall be included as invested... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - 1917 - 136 pages
...employed in the business, exclusive of undivided profits earned during the taxable year: Provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested... | |
 | 1917 - 194 pages
...employed in the business, exclusive of undivided profits earned during the taxable year: Provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such corpora- Patents and ,• , i • . .i .. fi , copyrights tion or partnership, at... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...employed in the business, exclusive of undivided profits earned during the taxable year: Provided, That (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested... | |
 | United States, Guaranty Trust Company of New York - 1917 - 140 pages
...employed in the business, exclusive of undivided profits earned during the taxable year: provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested... | |
 | Joseph Jay Scott - 1917 - 386 pages
...in the business, exclusive of undivided profits earned during the taxable year: 70 Provided, that 71 (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment. shall be included as invested... | |
 | 1917 - 712 pages
...employed in the business, exclusive of undivided profits earned during the taxable year: Provided, That (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested... | |
 | National Bank of Commerce in New York - 1917 - 182 pages
...ployed in the business, exclusive of undivided profits earned during the taxable year: Provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such corpora- patent9 and • • , 1 • j. JT- i- J« I. L «oril>tii tion or partnership,... | |
 | George Edwin Holmes - 1917 - 690 pages
...paid in, (b) the actual cash value of tangible property paid in, (c) subject to certain limitations, the actual cash value. of patents and copyrights paid in for stock or shares, (d) subject to certain limitations, the actual cash value of good-will, trademarks, trade-brands,... | |
 | 1917 - 510 pages
...patents and copyrights and (2) goodwill and other intangible property in determining invested capital. The actual cash value of patents and copyrights paid in for stock or shares may be included as invested capital, but not at an amount exceeding the par value of such... | |
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That (a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall be included as invested capital, but not to exceed the par value of such stock or shares at the... 
