American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
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Page 3568
... shares of stock held by spouses Shares of stock conveyed to husband and wife by certificates of stock , certifying that they and the survivor were entitled thereto , were held by them as joint tenants , and not as tenants by the ...
... shares of stock held by spouses Shares of stock conveyed to husband and wife by certificates of stock , certifying that they and the survivor were entitled thereto , were held by them as joint tenants , and not as tenants by the ...
Page 3569
... shares of stock in the Michigan Drug Company and in the Michigan Mutual Life Insur- ance Company , both Michigan corporations , were conveyed to said Charles A. Kent and his wife by certificates of stock certifying that Kent and his ...
... shares of stock in the Michigan Drug Company and in the Michigan Mutual Life Insur- ance Company , both Michigan corporations , were conveyed to said Charles A. Kent and his wife by certificates of stock certifying that Kent and his ...
Page 3587
... shares in exchange for each share held by him but without changing the aggregate par value of his stock or the agre- gate par value of all outstanding stock , or the character of the stock , the new stock held not an " original issue ...
... shares in exchange for each share held by him but without changing the aggregate par value of his stock or the agre- gate par value of all outstanding stock , or the character of the stock , the new stock held not an " original issue ...
Page 3588
... shares of stock was reduced in amount , and holders of stock of the original $ 100 par value shares were given the right to , and did , transfer or convert such shares into the larger num- ber of shares of reduced par value . Neither ...
... shares of stock was reduced in amount , and holders of stock of the original $ 100 par value shares were given the right to , and did , transfer or convert such shares into the larger num- ber of shares of reduced par value . Neither ...
Page 3589
... shares . If the number of shares of the same par value were increased , and old certificates were exchangeable for new certificates for a greater number of shares , but each of the same par value , the point would be well taken , and no ...
... shares . If the number of shares of the same par value were increased , and old certificates were exchangeable for new certificates for a greater number of shares , but each of the same par value , the point would be well taken , and no ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City