 | Philippines - 1980 - 194 σελίδες
...corporations improperly accumulating profits or surplus. — (a) Imposition of tax. — If any corporation is formed or availed of for the purpose of preventing the imposition of the tax upon its shareholders or members or the shareholders or members of another corporation, though... | |
 | National City Company, United States - 1919 - 104 σελίδες
...by the estate or trust. PBOFITS or CORPORATIONS TAXABLE TO STOCKHOLDERS. 101. SEC. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Guaranty Trust Company of New York - 1919 - 664 σελίδες
...single persons under section 216. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS SEC. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | George Edwin Holmes - 1919 - 1052 σελίδες
...received by the estate or trust. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS Sec. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Harris, Forbes & co., New York - 1919 - 164 σελίδες
...received by the estate or trust. Profits of Corporations Taxable to Stockholders. Sec. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 σελίδες
...proportionate interests of the undivided surplus of a corporation, This section reads as follows: "If any corporation, however created or organized, is formed...availed of for the purpose of preventing the imposition of ithe surtax upon its stockholders or members through the medium of permitting its gains and profits... | |
 | 1920 - 36 σελίδες
...year in proportion to their respective shares. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS If any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate Instead... | |
 | Irving National Bank, New York - 1920 - 150 σελίδες
...received by the estate or trust. Profits of Corporations Taxable to Stockholders. 9 Sec. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | United States - 1920 - 1054 σελίδες
...or trust. [40 Stat. L. 1071.] SEC. 220. Profits of corporations taxable to stockholders. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 σελίδες
...ststute and articles 301-307. PROFITS OF CORPORATIONS TAXABLE TO STOCKHOLDERS. SEC. 220. That if any corporation, however created or organized, is formed...of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
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If any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its shareholders through the medium of permitting its gains and profits to accumulate instead of being divided or... 
