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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. "
Treasury Decisions Under Customs and Other Laws - Página 209
por United States. Department of the Treasury - 1940
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Acts Passed at the ... Session of the General Assembly for the Commonwealth ...

Kentucky - 1940 - 1082 páginas
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...Corps, Female. (b) The terms "includes" arid "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. ART. 1501. Person. — The statute recognizes four classes of persons — individuals, trusts and estates,...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
..."SEC. 2. (10) (b) The terms '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." Clearly the term "partial liquidation" applicable in section 201 (c) is capable, therefore, of indefinite...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...1918. SEC. 2. (b) The terms "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. TITLE II.— INCOME TAX. PART I. — GENERAL PROVISIONS. DEFINITIONS. SEC. 200. When used in this title—...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...Corps, Female. (b) The terms "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 denned. TITLE II.— INCOME TAX. PART I.— GENERAL PROVISIONS. Definitions. Sec. 200. (a) (Pages 13...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...Corps, Female. (b) The terms "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 denned. TITLE II.— INCOME TAX PART I. — GENERAL PROVISIONS DEFINITIONS SEC. 200. When used in this...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...• * • (b) The terms "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. HECHT v. MALLEY United St Ed. 949, ' (Printed supra, p. 65.) (Supreme Court of the United States, 1924....
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 páginas
...Corps, Female. (b) The terms "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. TITLE II. INCOME TAX PART I. GENERAL PROVISIONS DEFINITIONS Sec- 200. When used in this title — (a)...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...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. SEC. 64. TAXES IN LIEU OF TAXES UNDER 1926 ACT. The taxes imposed by this title shall be in lieu of...
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United States Code Annotated

United States - 1957 - 1170 páginas
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