 | United States. Board of Tax Appeals - 1926 - 1616 pages
...borrowed, whether represented by bonds, notes, open accounts, or otherwise ; * * ***** SEC. 326. (a) That as used in this title the term "invested capital" for any year means (except as provided in subdivisions (b) and (c) of this section) : ( 1 ) Actual cash bona flde paid... | |
 | 1926 - 1118 pages
...Statutes at Large, pp. 1057, 1092, and 1093 [Сотр. St Ann. Supp. 1919, § 633G7/ioij) ; "Sec. 326. (a) That as used in this title the term 'invested capital' for any year means (except as provided in subdivisions [b] and [c] of this section) ; "(1) Actual cash bona fide paid... | |
 | 1926 - 1112 pages
..."invested capital" is defined in part 5, § 326, p. 1092, of the act, as follows: "Sec. 326. (a) That aa used in this title the term 'invested capital' for any year means (except as provided in subdivisions (b) and (c) of this section) ; (1) actual cash bona fide paid in... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...for the purposes of said Act is defined in Section 207, of Title II, thereof, as follows : Sec. 207. That as used in this title the term "invested capital"...defined and limited in this title, averaged monthly. posed by this title, nor money or other property borrowed, and means, subject to the above limitations:... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...2.059 REVENUE ACT OF 1917 349 petitions. Section 207 relates to Invested capital and provides that the term " Invested capital " for any year means the average invested capital for the year averaged monthly and does not Include stocks, bonds (other than obligations of the United States),... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...restrictions as to the amount thereof which may be included in invested capital: LAW. Section 326. (a) That as used in this title the term "invested capital" for any year means .... (4) Intangible property bona fide paid in for stock or shares prior to March 3, 1917, in an amount... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1930 - 1896 pages
...Subject : Air nitrate taxes. Section 326 of the revenue act of 1918 reads, in essence, as follows : -As used in this title the term ' Invested capital ' for any year means — " 1. Actual cash bona fide paid in for stock or shares. "2. Actual cash value of tangible i>roi>erty.... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
...the Revenue Act of 1921 makes such proof immaterial. That section is as follows: That as the term is used in this title the term " invested capital " for any year means * * * : **••••• (3) Paid-in or earned surplus and undivided profits, not Including surplus... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 pages
...computed and determined upon the basis of such return." Section 326 of the revenue act of 1918 provides: "That as used in this title the term 'invested capital' for any year means (except as provided in subdivisions (b) and (c) of this section) : " (1) Actual cash bona fide paid... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 pages
...computed and determined upon the basis of such return." Section 326 of the revenue act of 1918 provides: "That as used in this title the term 'invested capital' for any year means (except as provided in subdivisions (b) and (c) of this section) : " (1) Actual cash bona fide paid... | |
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That as used in this title the term "invested capital" for any year means (except as provided in subdivisions (b) and (c) of this section): (1) Actual cash bona fide paid in for stock or shares; (2) Actual cash value of tangible property, other than cash,... 
