 | United States. Congress. House. Committee on Appropriations - 1926 - 664 halaman
...involving the same question (United States District Court for the Northern District of Ohio, 4 Fed. (2d) 408- TD 3681). Schedule A-3, Title XI, revenue act...and does not limit the operation of the statute to occasion of organizations and reorganizations. The statutes apply to all original issues of certificates... | |
 | United States. Internal Revenue Service - 1926 - 620 halaman
...of the corporation. 3. ORIGINAL ISSUES OF CAPITAL STOCK, WHETHER ON ORGANIZATION OR REORGANIZATION. The phrase "whether on organization or reorganization,"...stock. (Following American Laundry Machinery Co. (Inc.) ». Dean, 282 Fed. 620.) TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington,... | |
 | United States. Congress. House. Committee on Appropriations - 1926 - 1904 halaman
...issues of ¿ of capital stock, and not “new” issues of certificates of capital stock exehanged for outstanding certificates of original issue, where...and does not limit the operation of the statute to occasion of organizations and reorganizations. The statutes apply to all original issues of certificates... | |
 | United States. Bureau of Internal Revenue - 1927 - 502 halaman
...of the corporation. 3. ORIGINAL ISSUES OF CAPITAL STOCK, WHETHEB ON' ORGANIZATION OR REORGANIZATION. The phrase " whether on organization or reorganization,"...certificates of capital stock. (Following American Laun&ry Machinery Co., Inc., v. Dean, 292 Fed., 620.) TD 3679: CB IV-1-2082 STAMP TAX—REVENUE ACT... | |
 | 1949 - 600 halaman
...is intended. (b) The phrase "whether on organization or reorganization" as used in section 1802 (a) means whether on organization or reorganization or not, and does not limit the application of the tax to stock issued on organization or reorganization. § 113.22 Issuance of stock.... | |
 | 1949 - 430 halaman
...is intended. (b) The phrase "whether on organization or reorganization" as used in section 1802 (a) means whether on organization or reorganization or not, and does not limit the application of the tax to stock issued on organization or reorganization. § 113.22 Issuance of stock.... | |
 | United States. Congress. House. Committee on Appropriations - 1928 - 966 halaman
...as in the case of stock dividends. Schedule A-3, Title XI, revenue act of 1918, and Schedule A— 2, Title XI, revenue act of 1921, tax only original issues...certificates of capital stock. (Following American Laundry Machmery Co. (Inc.) v. Dean, 282 Fed. 620) ; and Goodyear Tire and Rubber Co. v. United States (Court... | |
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whether on organization or reorganization," used in Schedule A of the revenue acts of 1918 and 1921 , means "whether on organization or reorganization," or not, and does not limit the operation of the statute to occasions of organizations and reorganizations.... 