 | 1925 - 822 páginas
...had been formed or availed of for the purpose of preventing the imposition of surtax on its members through the medium of permitting its gains and profits to accumulate instead of being distributed were to be taxed as were the stockholders of a personal-service corporation, that is, on... | |
 | Philippines - 1987 - 284 páginas
...of the tax upon its shareholders or members or the shareholders or members of another corporation, through the medium of permitting its gains and profits...accumulate instead of being divided or distributed, there is levied and assessed against such corporation, for each taxable year, a tax equal to twenty-five... | |
 | Philippines - 1980 - 194 páginas
...tax upon its shareholders or members or the shareholders or members of another corporation, though the medium of permitting its gains and profits to...accumulate instead of being divided or distributed, there is levied and assessed against such corporation, for each taxable year, a tax equal to 25 % of... | |
 | George Edwin Holmes - 1917 - 674 páginas
...purpose of fraudulently preventing the imposition of the supertaxes, through the medium of permitting the gains and profits to accumulate instead of being divided or distributed. The fact that a corporation is a mere holding company or that the gains and profits are permitted to accumulate... | |
 | George Edwin Holmes - 1917 - 690 páginas
...purpose of fraudulently preventing the imposition of the supertaxes. through the medium of permitting the gains and profits to accumulate instead of being divided or distributed. The fact that a corporation is a mere holding company or that the gains and profits are permitted to accumulate... | |
 | United States, Guaranty Trust Company of New York - 1918 - 148 páginas
...availed of for the purpose of preventing the imposition of such tax through the medium of permitting such gains and profits to accumulate instead of being divided or distributed. The fact that any such corporation, joint-stock company or association, or insurance company, is a mere... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...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...accumulate instead of being divided or distributed, such corporation shall not be subject to the tax imposed by section 230, but the stockholders or members... | |
 | National City Company, United States - 1919 - 104 páginas
...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...accumulate instead of being divided or distributed, such corporation shall not be subject to the tax imposed by Section 230 (par. 124-127), but the stockholders... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...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...accumulate instead of being divided or distributed, such corporation shall not be subject to the tax imposed by section 230, but the stockholders or members... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...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...accumulate instead of being divided or distributed, such corporation shall not be subject to the tax imposed by section 230, but the stockholders or members... | |
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SURTAXES (a) 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... 
