 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...a portion of its stock." But in section 2 (10) (b), page 2, it is provided that: "SEC. 2. (10) (b) The terms 'includes' and 'including' when used in...otherwise within the meaning of the term defined." Clearly the term "partial liquidation" applicable in section 201 (c) is capable, therefore, of indefinite... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" arid "including" when used in a definition contained in...otherwise within the meaning of the term defined. ART. 1501. Person. — The statute recognizes four classes of persons — individuals, trusts and estates,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...Act of 1913. FEDERAL INCOME AND ESTATE TAX LAWS Act of 1924. Act of 1921. Act of 1918. SEC. 2. (b) The terms "includes" and "including" when used in...otherwise within the meaning of the term defined. TITLE II.— INCOME TAX. PART I. — GENERAL PROVISIONS. DEFINITIONS. SEC. 200. When used in this title—... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and including" when used in a...other things otherwise within the meaning of the term denned. TITLE II.— INCOME TAX. PART I.— GENERAL PROVISIONS. Definitions. Sec. 200. (a) (Pages 13... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...other things otherwise within the meaning of the term denned. TITLE II.— INCOME TAX PART I. — GENERAL PROVISIONS DEFINITIONS SEC. 200. When used in this... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...states, the territories of Alaska and Hawaii, and the District of Columbia. * • • • P • * • (b) The terms "includes" and "including" when used in...otherwise within the meaning of the term defined. HECHT v. MALLEY United St Ed. 949, ' (Printed supra, p. 65.) (Supreme Court of the United States, 1924.... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...otherwise within the meaning of the term defined. TITLE II. INCOME TAX PART I. GENERAL PROVISIONS DEFINITIONS Sec- 200. When used in this title — (a)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms " includes " and " including " when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.... | |
 | United States - Law - 1927 - 506 pages
...equivalent reduction in the rate of ordinary customs duty otherwise applicable to such article. (d) The terms "includes" and "including" when used in a definition contained in sections 1251-1332, 1334-1360 of this title shall not be deemed to exclude other things otherwise within... | |
 | United States - Finance - 1928 - 268 pages
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...other things otherwise within the meaning of the term denned. SEC. 702. BASIS OF PROPERTY UPON SALE BY ESTATE— RETROACTIVE. (a) If in the return of any... | |
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includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined. 
