 | United States. Congress. House. Committee on Appropriations - 1926 - 664 halaman
...States; unreported to date; TD 3697). Under section 1100, Schedule A-4 of the revenue act of 191 H, the provisions of which are also contained in the...certificates. (Estimated, $8,000,000.) Ferguson, Collector, i>. Thomas Dickson et al., executors (3d circuit, 300 Fed. 961). Certiorari denied by United States... | |
 | United States. Congress. House. Committee on Appropriations - 1926 - 1904 halaman
...Rubber Co. r. United States (Court of Claims of the United States; unreported to date; TD 3697). I'nder section 1100, Schedule A—4 of the revenue act of...the face value of the certificates, the tax upon the tTansfer of such certificates should ho computed in accordance with the par value as shown by the face... | |
 | United States. Internal Revenue Service - 1926 - 620 halaman
...certificate of incorporation where there is conflict between the two. 2. SAME — COMPUTATION OF TAX. Where a corporation had outstanding shares of capital...should be computed in accordance with the par value an shown by the face of the certificates. TREASUBY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE,... | |
 | United States. Congress. House. Committee on Appropriations - 1927 - 724 halaman
...(Following American Laundry Machinery Co. (Inc.) v. Dean, 282 Fed. 620.) Goodyear Tire & Rubber Co. v. United States (Court of Claims of the United States)...$8,000,000.) Ferguson, Collector, v. Thomas Dickson et al., Exrs. (3d Circuit, 300 Fed. 961; certiorari denied by US Sup. Ct., 266 US 628). Holding that there... | |
 | United States. Bureau of Internal Revenue - 1927 - 502 halaman
...certificate of incorporation where there is conflict between the two. 2. SAME—COMPUTATION OF TAX. Where a corporation had outstanding shares of capital...should be computed in accordance with the par value as «howu by the face of the certificates. REGULATIONS 40 (1922), ARTICLE 19: Stock CB Vl-2583 transfer... | |
 | United States. Congress. House. Committee on Appropriations - 1927 - 1772 halaman
...not controlled by the certificate of incorporation where there is conflict between the two. Where :» corporation had outstanding shares of capital stock...changing the face value of the certificates, the tax UFK^I the transfer of such certificates should be computed in accordance with the par value as shown... | |
 | United States. Congress. House. Committee on Appropriations - 1928 - 970 halaman
...(Following American Laundry Machinery Co. (Inc.) v. Dean, 282 Fed. 620); and Goodyear Tire and Rubber Go. v. United States (Court of Claims of the United States;...shown by the face of the certificates. (Estimated, $8.000,000.) Ferguson, Collector v. Thomas Dickson et al., exrs. (3d Circuit; 300 Fed. 961. Certiorari... | |
 | United States. Congress. House. Committee on Appropriations - 1928 - 966 halaman
...(Following American Laundry Machmery Co. (Inc.) v. Dean, 282 Fed. 620) ; and Goodyear Tire and Rubber Co. v. United States (Court of Claims of the United States;...$8,000,000.) Ferguson, Collector v. Thomas Dickson et al., exrs. (3d Circuit; 300 Fed. 961. Certiorari denied by US Sup. Ct., 66 US 628). Holding that there is... | |
| |
A-4 of the revenue act of 1918, the provisions of which are also contained in the revenue act of 1921, the rate of tax on the transfer of shares of capital stock is to be determined by reference to the face of the certificate and is not controlled by... 