 | United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...par value of such stock or shares at the time of such payment, and (b) the good will, trade-marks, trade brands, the franchise of a corporation or partnership...or tangible property the value of such good will, trade-mark, trade brand, franchise, or intangible property not to exceed the actual cash or actual... | |
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...section 207 of which, defining invested capital, provides that "(3) (b) the good will, trademarks, trade brands, the franchise of a corporation or partnership,...be included as invested capital if the corporation * * * made payment b&na fide therefor specifically as such in cash or tangible property, the value... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...defines invested capital and what shall be included therein as follows: "(b) The good will, trade-marks, trade brands, the franchise of a corporation or partnership,...property shall be included as invested capital if the corporaSyllabus tion or partnership made payment bona fide therefor specifically as such in cash or... | |
 | United States - Law - 1917 - 706 pages
...stock or shares at the time of such and other intangibles! payment, and (b) the good will, trade-marks, trade brands, the franchise of a corporation or partnership,...or tangible property, the value of such good will, trade-mark, trade brand, franchise, or intangible property, not to exceed the actual in business prior... | |
 | Law reports, digests, etc - 1923 - 1092 pages
...• (b) * * * intangible property, shall be included as invested capital If the corporation « • * made payment bona fide therefor specifically as such in cash or tangible property, the value of such * • * intangible property, not to exceed the actual cash or actual cash value of the tangible property... | |
 | Advertising - 1917 - 1686 pages
...not to be included in the actual capital invested, unless the corporation or partnership made payment therefor specifically as such in cash or tangible property, the value of such good will, trade-marks, tradebrands or franchise not to exceed the actual cash or actual value of the tangible... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...for stock or shares in such corpora- patent9 and • • , 1 • j. JT- i- J« I. L «oril>tii tion or partnership, at the time of such payment, shall...or tangible property, the value of such good will, trade-mark, trade brand, franchise, or intangible property, not to exceed the actual cash or actual... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...capital, but not to exceed the par value of such stock or shares at the time of such payment, and 72 (b) the good will, trade marks, trade brands, the...or tangible property, the value of such good will, trade-mark, trade brand, franchise, or intangible property, not to exceed the actual cash or actual... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...the par value of such stock or shares at the time of such payment, and (b) the good will, 2SStaw»IId trade marks, trade brands, the franchise of a corporation...or tangible property, the value of such good will, trade-mark, trade brand, franchise, or intangible property, not to exceed the actual cash or actual... | |
 | United States - 1917 - 712 pages
...par value of such stock or shares at the time of such payment, and (b) the good will, trade-marks, trade brands, the franchise of a corporation or partnership,...or tangible property^ the value of such good will, trade-mark, trade brand, franchise, or intangible property, not to exceed the actual cash or actual... | |
| |
... good will, trade-marks, trade brands, the franchise of a corporation or partnership, or other intangible property, shall be included as invested capital if .the corporation or partnership made payment bona fide therefor specifically as such in cash... 
