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" ... every corporation, joint-stock company or association, and every insurance company, organized in the United States, no matter how created or organized, not including partnerships... "
The Federal Reporter - Page 61
1922
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Journal of Accountancy, Volume 24

Accounting - 1917 - 510 pages
...levied, assessed, and paid annually upon the entire net income arising or accruing from all sources during the preceding calendar year to every corporation,...created or organized, not including partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

Appellate courts - 1917 - 736 pages
...levied, assessed, and paid annually upon the entire net income arising or accruing from all sources during the preceding calendar year to every corporation,...company, or association, and every insurance company. Plaintiff's testator died July 22, 1913, before the enactment of the statute. His executors, contending...
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Revenue to Defray War Expenses: Hearings & Briefs... on H.R. 4280

United States. Congress. Senate. Committee on Finance - 1917 - 684 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized, but not including partnerships, a tax of two per centum upon such income; and a like tax shall be levied,...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - Income tax - 1917 - 164 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized but not including partnerships, a tax of two per centum upon such income ; and a like tax shall be...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized, but not including partnerships, a tax of two per centum upon such income ; and a like tax shall be...
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The War Tax Law: Approved October 3, 1917

United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 142 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized, but not including partnerships, a tax of two per centum upon such income; and a like tax shall be levied,...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...539.) Definition. The tax is imposed upon every corporation, joint stock company or association, or insurance company, organized in the United States, no matter how created or organized. The word "corporation" as used in this chapter and elsewhere includes joint stock companies, associations...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized, but not including partnerships, a tax of two per centum upon such income; and a like tax shall be levied,...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized but not including partnerships, a tax of two per centum upon such income ; and a like tax shall be...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized, but not including partnerships, a tax of two per centum upon such income ; and a like tax shall be...
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