 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 to exceed the par value of the original stock or shares specifically issued therefor), and (3) paid...  The Federal Reporter - Page 1541922Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...nor money or other property borrowed, and means, subject to the above limitations: " (a) In the case of a corporation or partnership: (1) Actual cash paid...undivided profits earned during the taxable year: Provided, That (as) the actual cash value of patents and copyrights paid in for stock or shares in... | |
 | United States - Law - 1917 - 706 pages
...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),...undivided profits earned during the taxable year: . Patents and copy- Provided, That (a) the actual cash value of patents and copyrights rignte- paid... | |
 | 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... | |
 | Accounting - 1917 - 510 pages
...nor money or other property borrowed, and means subject to the above limitations: "(a) In the case of a corporation or partnership: (1) actual cash paid...undivided profits earned during the taxable year." The section also contains provisions relating to the value of (1) patents and copyrights and (2) goodwill... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...to the i; a P? j above limitations: Excluded Domestic Corporations and Partnerships (a) In the case of a corporation or partnership: (1) actual cash paid...undivided profits earned during the taxable year: provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such... | |
 | William Kix Miller, Arnold Rudolph Ruprecht Baar, Arnold Rudolph Baar - Income tax - 1917 - 136 pages
...nor money or other property borrowed, and means, subject to the above limitations: (A) In the case of a corporation or partnership: (1) actual cash paid...undivided profits earned during the taxable year: Provided, that (a) the actual cash value of patents and copyrights paid in for stock or shares in such... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...means, subject to the above limitations: (a) Domestic Corporations and Partnerships. (a) In the case of a corporation or partnership: (1) actual cash paid...undivided profits earned during the taxable year: Provided, That (a) the actual cash value of patents and copyrights paid in for stock or shares in such... | |
 | United States - 1917 - 712 pages
...property as of January first, nineteen hundred and fourteen, but in no case to exceed the par value of tht original stock or shares specifically issued therefor),...undivided profits earned during the taxable year: Provided, That (a) the actual cash value of patents and copyrights paid in for stock or shares in such... | |
 | Ewell D. Moore - 1917 - 40 pages
...property on January 1, 1914, but in no case to exceed the par value of the original stock or shares issued therefor), and (3) Paid in or earned surplus...undivided profits earned during the taxable year. Actual cash value of patents and copyrights paid in for stock or shares, at the time of such payment,... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...case to exceed the par value of the original stock or shares specifically issued therefor), and 69 (3) paid in or earned surplus and undivided profits...undivided profits earned during the taxable year: 70 Provided, that 71 (a) the actual cash value of patents and copyrights paid in for stock or shares... | |
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