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Strana 649
What is a " personal holding company " within income tax acts . [ Income Taxes , § 18. ] I. Introduction , 649 . II . Gross income requirement , 650 . III . Stock ownership requirement , 655 . IV . Particular types of corporations ...
What is a " personal holding company " within income tax acts . [ Income Taxes , § 18. ] I. Introduction , 649 . II . Gross income requirement , 650 . III . Stock ownership requirement , 655 . IV . Particular types of corporations ...
Strana 653
Taking the view that the fact that the corporation was an operating company was immaterial , the court noted that the act designated companies receiving at least 80 per cent of their income from royalties as personal holding companies ...
Taking the view that the fact that the corporation was an operating company was immaterial , the court noted that the act designated companies receiving at least 80 per cent of their income from royalties as personal holding companies ...
Strana 704
direct the business of a subsidiary , he is , to the extent of his supervision and direction , properly engaged in the service of the latter company although he may be directly paid for his services by the holding company .
direct the business of a subsidiary , he is , to the extent of his supervision and direction , properly engaged in the service of the latter company although he may be directly paid for his services by the holding company .
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