 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...a portion of its stock." But in section 2 (10) (b), page 2, it is provided that: "SEC. 2. (10) (b) The terms 'includes' and 'including' when used in...other things otherwise within the meaning of the term defined." Clearly the term "partial liquidation" applicable in section 201 (c) is capable, therefore,... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" arid "including" when used in a definition contained in...other things otherwise within the meaning of the term defined. ART. 1501. Person. — The statute recognizes four classes of persons — individuals, trusts... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...within the meaning of the term denned. TITLE II.— INCOME TAX PART I. — GENERAL PROVISIONS DEFINITIONS SEC. 200. When used in this title— (a) The... | |
 | John F. Sherwood - 1925 - 206 páginas
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and including" when used in a...within the meaning of the term denned. TITLE II.— INCOME TAX. PART I.— GENERAL PROVISIONS. Definitions. Sec. 200. (a) (Pages 13 and 14). (b) (Page... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...Act of 1913. FEDERAL INCOME AND ESTATE TAX LAWS Act of 1924. Act of 1921. Act of 1918. SEC. 2. (b) The terms "includes" and "including" when used in...other things otherwise within the meaning of the term defined. TITLE II.— INCOME TAX. PART I. — GENERAL PROVISIONS. DEFINITIONS. SEC. 200. When used... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...states, the territories of Alaska and Hawaii, and the District of Columbia. * • • • P • * • (b) The terms "includes" and "including" when used in...other things otherwise within the meaning of the term defined. HECHT v. MALLEY United St Ed. 949, ' (Printed supra, p. 65.) (Supreme Court of the United... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...other things otherwise within the meaning of the term defined. TITLE II. INCOME TAX PART I. GENERAL PROVISIONS DEFINITIONS Sec- 200. When used in this title... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms " includes " and " including " when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.... | |
 | United States - 1928 - 268 páginas
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...other things otherwise within the meaning of the term defined. within the provisions of this subsection, has been filed by the estate before the expiration... | |
 | Virginia - 1928 - 328 páginas
...than stock in the corporation. The word "include" when used in a definition contained in this chapter, shall not be deemed to exclude other things otherwise within the meaning of the term defined. (1926, p. 959, sec. 9, subsec. 1.) Sec. 24. Definition of gross income. — The term "gross... | |
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includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined. 
