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" ... paid in or earned surplus and undivided profits used or employed in the business... "
Income Tax Law and Accounting, 1918: Being a Practical Application of the ... - Page 255
by Godfrey Nicholas Nelson - 1918 - 364 pages
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Cases Decided in the Court of Claims of the United States, Volumes 55-62

United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case...profits earned during the taxable year: Provided, That (as) the actual cash value of patents and copyrights paid in for stock or shares in such corporation...
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Cases Decided in the Court of Claims of the United States, Volume 64

United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case...undivided profits earned during the taxable year. * * * " It is plaintiff's contention that the notes under consideration represented a species of preferred...
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Cases Decided in the Court of Claims of the United States, Volume 104

United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...tangible property, other than cash, bona fide paid in for stock or shares, at the time of such payment, but in no case to exceed the par value of the original stock or shares specifically issued therefor, unless the actual cash value of such tangible property at the time paid in is shown to the satisfaction...
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Statutes of the United States of America

United States - Law - 1917 - 706 pages
...hundred and fourteen, the actual cash value of such property as of January first, nineteen hunsed dred and fourteen, but in no case to exceed the par value of the m busu!ess!urp "' original stock or shares specifically issued therefor), and (3) paid in or earned...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...the making of hoped-for gains. The provision of clause (3) of section 207 (a) that includes "paid-in or earned surplus and undivided profits used or employed in the business" recognizes that in some cases contributions are received from stockholders in money or its equivalent...
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The Federal Reporter, Volume 289

Law reports, digests, etc - 1923 - 1092 pages
...nineteen hundred and fourteen, the actual cash value of such property as of January first, nlnteen hundred and fourteen, but in no case to exceed the...profits earned during the taxable year: Provided, that « * • (b) * * * intangible property, shall be included as invested capital If the corporation «...
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The Quarterly Journal of Economics, Volume 32

Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - Economics - 1918 - 754 pages
...other than cash, for stock or shares in such corporation or partnership, at the time of such payment, and (3) paid in or earned surplus and undivided profits used or employed in the business: Provided, That the goodwill, including trade-marks and trade-brands, or the franchise of a corporation...
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1917 War Tax Guide: The Federal Laws Covering: the Income Tax, Stamp Tax ...

William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case...(a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...January first, nineteen hundred and fourteen, the actual cash value of such property as of January first nineteen hundred and fourteen, but in no case...(a) the actual cash value of patents and copyrights paid in for stock or shares in such corporation or partnership, at the time of such payment, shall...
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Journal of Accountancy, Volume 24

Accounting - 1917 - 510 pages
...January first, nineteen hundred and fourteen, the actual cash value of such property as of January first, nineteen hundred and fourteen, but in no case...undivided profits earned during the taxable year." The section also contains provisions relating to the value of (1) patents and copyrights and (2) goodwill...
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