 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...railroad or (B) a corporation the assets of which consist principally of stock in such corporations and which does not itself operate a business other...common carrier by railroad has leased its railroad properties and such properties are operated as such by another common carrier by railroad, the business... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...carrier by railroad" or (2) a corporation whose assets consist principally of stock in such corporations and which does not itself operate a business other than that of a "common carrier by railroad." The term "common carrier by railroad" includes steam and electric railroads, street, suburban, and... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 996 páginas
...railroad or (B) a corporation the assets of which consist principally of stock in such corporations and which does not itself operate a business other than that of a common carrier by railroad or (C) a common carrier by motor vehicle or a corporation as defined in and subject to section 214... | |
 | United States. Bureau of Internal Revenue - 1936 - 56 páginas
...by railroad nor a corporation the assets of which consist principally of stock in such corporations and which does not itself operate a business other than that of a common carrier by railroad). In the case of a domestic corporation owning or controlling, directly or indirectly, 100 per cent of... | |
 | United States - 1939 - 780 páginas
...railroad or (B) a corporation the assets of which consist principally of stock in such corporations and which does not itself operate a business other...common carrier by railroad has leased its railroad properties and such properties are operated as such by another common carrier by railroad, the business... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...railroad or (B) a corporation the assets of which consist principally of stock in such corporations and which does not itself operate a business other...common carrier by railroad has leased its railroad properties and such properties are operated as such by another common carrier by railroad, the business... | |
 | 1941 - 1688 páginas
...carrier by railroad," (2) a corporation whose assets consist principally of stock in such corporations may be reduced by depreciation deductions to a sum below the or (3) a Pan-American trade corporation as defined in section 152. The term "common carrier by railroad"... | |
 | 1940 - 1806 páginas
...carrier by railroad" or (2) a corporation whose assets consist principally of stock in such corporations re issued) 500 (shares) x$120 =$60,000, market value of old stock 500 (rights) x $3 =$1,500, ma The term "common carrier by railroad" includes steam and electric railroads, street, suburban, and... | |
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... common carrier by railroad. For the purpose of determining whether the principal business of a corporation is that of a common carrier by railroad, if a common carrier by railroad... 
