For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns at least 95 per centum of the stock of the other or others, or (2) if at least 95 per centum of the stock of two or more corporations... Public Accounting and Auditing... - Page 101by John F. Sherwood - 1921Full view - About this book
| United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...1918, 40 Stat. 1057, and particularly that portion thereof which reads as follows (p. 1082) : "(b) For the purpose of this section two or more domestic...substantially all the stock of the other or others, * * *." The plaintiff did not " own directly or control through closely affiliated interests " or otherwise... | |
| United States. Court of Claims - Law reports, digests, etc - 1934 - 914 pages
...definitions of the term " corporation " and the term '' domestic " and the language of section 240, that " for the purpose of this section two or more domestic...controls through closely affiliated interests or by nominee or nominees substantially all the stock of the other or others, * * * " contained in the Revenue... | |
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1951 - 916 pages
...any such agreement, then on the basis of the net income properly assignable to each. • • • (b) For the purpose of this section two or more domestic...affiliated (1) if one corporation owns directly or controls • • • substantially all the stock of the other or others, • • •. 580 Opinion of the Court... | |
| George Edwin Holmes - Excess profits tax - 1918 - 260 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others", or when substantially all of the stock... | |
| George Edwin Holmes - Excess profits tax - 1918 - 260 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock... | |
| Godfrey Nicholas Nelson - Excess profits tax - 1918 - 478 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock... | |
| Accounting - 1918 - 498 pages
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock... | |
| Ewell D. Moore - Taxation - 1919 - 44 pages
...specific. exemption of $3,000 is allowed. (b) Two or more domestic corporations are deemed to be affiliated if one corporation owns directly or controls through...substantially all the stock of the other or others; or, if substantially all the stock of two or more corporations is owned or controlled by the same interests.... | |
| Prentice-Hall Inc - 1919 - 640 pages
...corporations are affiliated. — Corporations will be deemed to be affiliated (a) when one domestic corporation owns directly or controls through closely...substantially all the stock of the other or others, or (b) when substantially all the stock of two or more domestic corporations is owned or controlled by... | |
| Accounting - 1919 - 500 pages
...commissioner . . . make a consolidated return of net income and invested capital." The act stated that two or more domestic corporations shall be deemed...owns directly or controls through closely affiliated interest, or by a nominee or nominees, substantially all the stock of the other or others; or (2) if... | |
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