 ... but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury shall certify that in his opinion...  Cumulative Bulletin ... Income Tax Rulings - Σελίδα 229των United States. Bureau of Internal Revenue - 1921Πλήρης προβολή - Σχετικά με αυτό το βιβλίο
 | United States. Congress - 1924 - 1048 σελίδες
...as evidence of a purpose to escape said tax in such case, unless the collector of internal revenue shall certify that In his opinion such accumulation is unreasonable for the purpose of the business. When requested by the collector of internal revenue, or any Official acting... | |
 | United States - 1917 - 706 σελίδες
...their proportionate share of the profits derived from ....... гечшг ' dividends. Such partnership, when requested by the Commissioner of Internal Revenue or any district collector, shall render a correct уоГз^гТтав return of the earnings, profits, and income of the partnership,... | |
 | United States - 1913 - 458 σελίδες
...fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed...business. When requested by the Commissioner of Internal Eevenue, or any district collector of internal revenue, such corporation, joint-stock company, or association... | |
 | United States - 1913 - 160 σελίδες
...fraudulent purpose to escape such tax ; but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed...business. When requested by the Commissioner of Internal Kevenue, or any district collector of internal revenue, such corporation, joint-stock company, or association... | |
 | Downing, R. F., & co - 1913 - 686 σελίδες
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would... | |
 | Albert Henry Walker - 1913 - 126 σελίδες
...constitute evidence of a purpose to enable its stockholders to escape the "additional income tax"; unless the Secretary of the Treasury shall certify that, in his opinion, that particular accumulation is unreasonably large for the purposes of the business. And to enable... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 σελίδες
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 σελίδες
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would... | |
 | George Fox Tucker - 1913 - 296 σελίδες
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would... | |
 | United States - 1914 - 132 σελίδες
...fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed...requested by the Commissioner of Internal Revenue, or any distr'ct collector of internal revenue, such corporation, joint-stock company, or association shall... | |
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