 | Wisconsin - 1935 - 1308 sivua
...is to invest the capital or income of one or more Wisconsin residents and that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape taxation. In all cases the burden of proof that the failure... | |
 | United States. Congress - 1924 - 1048 sivua
...corporation, joint-stock company, or association is a mere holding company or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such a tax ; but the fact that the gains and... | |
 | Philippines - 1980 - 194 sivua
...stock is owned, directly or indirectly, by one person. "(c) Evidence determinative of purpose. — That fact that the earnings or profits of a corporation...business shall be determinative of the purpose to avoid the tax upon its shareholders or members unless the corporation, by clear preponderance of evidence,... | |
 | Philippines - 1987 - 284 sivua
...Philippines. ••••••• (c) Evidence determinative of purpose. — The fact that the earnings of profits of a corporation are permitted to accumulate...business shall be determinative of the purpose to avoid the tax upon its shareholders or members unless the corporation, by clear preponderance of evidence,... | |
 | Wisconsin - 1935 - 1310 sivua
...is to invest the capital or income of one or more Wisconsin residents and that the gains or profits are permitted to accumulate beyond the reasonable needs of the business, shall be prima facie evidence of a purpose to escape taxation. In all cases the burden of proof that the failure... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 sivua
...corporation, joint stock company, or association, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits... | |
 | Downing, R. F., & co - 1913 - 686 sivua
...corporation, joint-stock company, or association, Is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits... | |
 | Albert Henry Walker - 1913 - 126 sivua
...corporation, joint stock company, or association is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits... | |
 | United States - 1913 - 660 sivua
...corporation, joint-stock company, or association, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business shall be priina facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits... | |
 | George Fox Tucker - 1913 - 292 sivua
...corporation, joint stock company, or association, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits... | |
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The fact that the earnings or profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders unless the corporation by the clear preponderance of... 
