The Federal ReporterWest Publishing Company, 1939 |
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Σελίδα 454
... issue of new stock in exchange for old stock , as respects whether exchange was accompanied by an increase in capital and new issue was sub- ject to stamp tax . Revenue Act 1926 , § 800 , Schedule A ( 2 ) , 44 Stat . 101 , 26 U.S. C.A. ...
... issue of new stock in exchange for old stock , as respects whether exchange was accompanied by an increase in capital and new issue was sub- ject to stamp tax . Revenue Act 1926 , § 800 , Schedule A ( 2 ) , 44 Stat . 101 , 26 U.S. C.A. ...
Σελίδα 455
... issue , whether on organization or re- organization , of certificates of stock " of cor- porations . Treasury Regulations 71 , Art . 29 , promulgated under the 1926 act , enu- merates issues which are not subject to the tax ...
... issue , whether on organization or re- organization , of certificates of stock " of cor- porations . Treasury Regulations 71 , Art . 29 , promulgated under the 1926 act , enu- merates issues which are not subject to the tax ...
Σελίδα 1097
... issue of new stock in exchange for old stock , there was no presumption that process involved an increase in capital on question whether new issue was subject to stamp tax . 1926 , § 800 , Schedule A ( 2 ) , 44 U.S.C.A. § 900. - Rio ...
... issue of new stock in exchange for old stock , there was no presumption that process involved an increase in capital on question whether new issue was subject to stamp tax . 1926 , § 800 , Schedule A ( 2 ) , 44 U.S.C.A. § 900. - Rio ...
Περιεχόμενα
et seq 101 F 2d 231 | 9 |
et seq 101 F 2d 611 | 9 |
a101 F 2d 426 | 16 |
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