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" For the purpose of this section two or more domestic corporations shall be deemed to be affiliated (1) if one corporation owns directly or controls through closely affiliated interests or by a nominee or nominees substantially all the stock of the other... "
Cases Decided in the Court of Claims of the United States - Strana 183
autor/autoři: United States. Court of Claims - 1932
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 str.
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 str.
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock...
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Journal of Accountancy, Svazek 25

1918 - 498 str.
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others, or when substantially all of the stock...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 str.
...purpose of this regulation two or more corporations will be deemed to be affiliated (1) when one such corporation owns directly or controls through closely...affiliated interests or by a nominee or nominees, all or substantially all of the stock of the other or others", or when substantially all of the stock...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 str.
...computing the excess-profits credit (as provided in section 312) only one specific exemption of $3,000. (b) For the purpose of this section two or more domestic...of the other or others, or (2) if substantially all the stock of two or more corporations is owned or controlled by the same interests. (c) For the purposes...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 str.
...excess-profits credit (as provided in Section 312) (par. 243) only one specific exemption of $3,000. 179. (b) For the purpose of this section two or more domestic...of the other or others, or (2) if substantially all the stock of two or more corporations is owned or controlled by the same interests. 180. (c) For the...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 str.
...specific. exemption of $3,000 is allowed. (b) Two or more domestic corporations are deemed to be affiliated if one corporation owns directly or controls through...substantially all the stock of the other or others; or, if substantially all the stock of two or more corporations is owned or controlled by the same interests....
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 str.
...corporations are affiliated. — Corporations will be deemed to be affiliated (a) when one domestic corporation owns directly or controls through closely...substantially all the stock of the other or others, or (b) when substantially all the stock of two or more domestic corporations is owned or controlled by...
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Journal of Accountancy, Svazek 28

1919 - 500 str.
...commissioner . . . make a consolidated return of net income and invested capital." The act stated that two or more domestic corporations shall be deemed...owns directly or controls through closely affiliated interest, or by a nominee or nominees, substantially all the stock of the other or others; or (2) if...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 str.
...computing the excess-profits credit (as provided in section 312) only one specific exemption of $3,000. (b) For the purpose of this section two or more domestic...deemed to be affiliated (1) if one corporation owns directjy or controls through closely affiliated interests or by a nominee or nominees substantially...
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