 | Philippines - 1987 - 284 sivua
...except banks, insurance companies, or personal holding companies whether domestic or foreign, 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, through... | |
 | Robert Hiester Montgomery - 1920 - 1304 sivua
...which imposes the penalty, prescribes a definite method of procedure, viz., "if any corporation .... is availed of for the purpose of preventing the imposition of the surtax .... its stockholders or memljers shall lie subject to taxation .... in the manner as provided in subdivision... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 sivua
...reasonable requirements for current assets, it will undoubtedly be held to be a corporation "formed or availed of for the purpose 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 sivua
...TAXABLE TO STOCKHOLDERS SEC. 220. That if any corporation, however created or organized, is formed or availed of for the purpose 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 - 1048 sivua
...TAXABLE TO STOCKHOLDERS Sec. 220. That if any corporation, however created or organized, is formed or availed of for the purpose of preventing the imposition of the surtax upon its stockholders or members through the medium of permitting its gains and profits to accumulate instead... | |
 | National City Company, United States - 1919 - 104 sivua
...TAXABLE TO STOCKHOLDERS. 101. SEC. 220. That if any corporation, however created or organized, is formed or availed of for the purpose 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 sivua
...Taxable to Stockholders. Sec. 220. That if any corporation, however created or organized, is formed or availed of for the purpose 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 sivua
...Taxable to Stockholders. 9 Sec. 220. That if any corporation, however created or organized, is formed or availed of for the purpose 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 sivua
...corporations taxable to stockholders. That if any corporation, however created or organized, is formed or availed of for the purpose 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 sivua
...TAXABLE TO STOCKHOLDERS. SEC. 220. That if any corporation, however created or organized, is formed or availed of for the purpose 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... 
