 | United States. Court of Claims - Law reports, digests, etc - 1927 - 902 pages
...upon application by the corporation the commissioner finds and so declares of record that the tax if determined without benefit of this section would,...representative corporations specified in section 328. This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this... | |
 | United States. Court of Claims - Law reports, digests, etc - 1940 - 760 pages
...Commissioner wrote the plaintiff denying special assessment because — * * * the audit disclosed no exceptional hardship evidenced by gross disproportion between the tax computed without benefit of the above section and the tax computed by reference to the representative corporations specified in... | |
 | Lumber - 1919 - 246 pages
...upon application by the corporation the Commissioner finds and so declares of record that the tax if determined without benefit of this section would,...representative corporations specified in Section 328. * * * * "Sec. 328 (a) * * * In computing the tax under this section the Commissioner shall compare... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...upon application by the corporation the Commissioner finds and so declares of record that the tax if determined without benefit of this section would,...representative corporations specified in Section 328 (par. 270-272). This subdivision shall not apply to any case (1) in which the tax (computed without... | |
 | United States - 1919 - 460 pages
...upon application by the corporation the commissioner finds and so declares of record that the tax if determined without benefit of this section would,...the representative corporations specified in section three hundred and twentyeight. This subdivision shall not apply to any case (1) in which the tax (computed... | |
 | Economics - 1919 - 982 pages
...upon application by the corporation, the commissioner finds and so declares of record that the tax if determined without benefit of this section would,...this section and the tax computed by reference to representative corporations. Besides these "special" provisions for computing the tax, there are numerous... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...application, the Commissioner finds (and so declares of record) that the tax if determined without the benefit of this section would, owing to abnormal conditions...gross disproportion between the tax computed without the benefit of this section and the tax computed by reference to representative corporations. This... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...so declares of record) that the tax if determined without the benefit of this section would, mving to abnormal conditions affecting the capital or income...gross disproportion between the tax computed without the benefit of this section and the tax computed by reference to representative corporations. This... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...on application by the corporation the commissioner finds and so declares of record that the tax if determined without benefit of this section would,...abnormal conditions 'affecting the capital or income, work an exceptional hardship evidenced by gross disproportion between the tax computed without benefit... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...upon application by the corporation the Commissioner finds and so declares of record that the tax if determined without benefit of this section would, owing to abnormal conditions affecting the capita! or income of the corporation, work upon the corporation an exceptional hardship evidenced by... | |
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Where upon application by the corporation the commissioner finds and so declares of record that the tax if determined without benefit of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the... 
