...as well as the existing law contain provisions imposing additional taxes upon corporations organized or availed of for the purpose of preventing the imposition of the surtax upon the shareholders thereof. These provisions have proved difficult of enforcement due to the fact...

...as well as the existing law contain provisions imposing additional taxes upon corporations organized or availed of for the purpose of preventing the imposition of the surtax upon the shareholders thereof. These provisions have proved difficult of enforcement due to the fact...

...section 220 and then later, section 104 and 102, was to the effect that if a corporation was formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders,^ and so forth, by improperly accumulating a surplus, that then this special...

...they received the dividends from the securities directly. Held, that the petitioner was formed and availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting its gains or profits to be accumulated instead...

...they received the dividends from the securities directly. Held, that the petitioner was formed and availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting its gams or profits to be accumulated instead...

...personal holding company as defined in Supplement 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...

...present law would come under Section 220 of the Income Tax Law, which provides that if any corporation is formed or availed of for the purpose of preventing the imposition of the surtax upon the stockholders or members through the medium of permitting its gains and profits to accumulate...

...Act of 1928, c. 852, 45 Stat. 814, provides: "(a) If any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting its gains and profits to accumulate instead...

...Section 104 of the Revenue Act of 1928 provides 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 shareholders through the medium of permitting its gains and profits to accumulate instead...

...corporation (except as provided in subsection (f ) ) 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...