 | United States. Court of Claims - 1925 - 828 pages
...SEC. 200. That when used in this title — ***** " The term ' personal service corporation ' means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
 | 1928 - 1130 pages
...follows: "Sec. 200. That when used in this title * * * The term 'personal service corporation' means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
 | 1925 - 822 pages
...than five stockholders, that its capital stock is not a material income-producing factor, but that its income is to be ascribed primarily to the activities of the principal stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...provides ns follows | reading | : SET. 1913. That in the cusc of a corporation the earnings of which are to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged In the active conduct of the affairs of the cor[M>nitl<>n.... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 660 pages
...provides as follows [reading] : SEC. 303. That in the case of a corporation the earnings of which are to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the wrporatlon,... | |
 | National City Company, United States - 1919 - 104 pages
...Section 221 (par. 102-106) or Section 237 (par. 169) ; 19. The term "personal service corporation" means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...any fiduciary capacity for any person, trust or estate; The term "personal service corporation" means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
 | George Edwin Holmes - 1919 - 1048 pages
...which the net income of the taxpayer is computed;6 and the term "personal-service corporation " means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
 | 1919 - 460 pages
...matter inserted by said amendment insert the following: The. term " personal service corporation " means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who arc themselves regularly en- ; gaged in the nctirc conduct of the affa-irx of the... | |
 | Ewell D. Moore - 1919 - 44 pages
...and withhold any tax. "Personal Service Corporation" Defined. "Personal service corporation" means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation... | |
| |
personal service corporation" means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation and in which... 
