 P) if such corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders or the shareholders of any other corporation, through the medium of permitting earnings or profits...  Investigation of Concentration of Economic Power: Monograph - Page 121by United States. Congress. House. Temporary National Economic Committee - 1940 - 207 pagesFull view - About this book
 | Philippines - 1987 - 284 pages
...except banks, insurance companies, or personal holding companies whether domestic or foreign, 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, through... | |
 | 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... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...amount in excess of its reasonable requirements for current assets, it will undoubtedly be held to be a corporation "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 instead... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...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 instead... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...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 instead... | |
 | George Edwin Holmes - 1919 - 1048 pages
...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 instead... | |
 | National City Company, United States - 1919 - 104 pages
...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 instead... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...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 instead... | |
 | Irving National Bank, New York - 1920 - 150 pages
...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 instead... | |
 | United States - 1920 - 1054 pages
...corporations taxable to stockholders. That if any corporation, however created or organized, is formed capital for such prewar year, or is valued on a different basis in computing the stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
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