 | United States. Court of Claims - 1928 - 760 str.
...property paid in for stock and for bonds, respectively ; "(d) Where, upon application by the corporation, the commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
 | 1919 - 246 str.
...out. A further provision was added to the Act, as follows: "Where upon application by the corporation the Commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
 | 1919 - 460 str.
...property paid in for stock and for bonds, respectively; (d) Where upon application by the corporation the commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
 | George Edwin Holmes - 1919 - 1052 str.
...property paid in for stock and for bonds, respectively ; • (d) Where upon application by the corporation the Commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
 | Guaranty Trust Company of New York - 1919 - 664 str.
...respectively; (b) In the case of a foreign corporation; (d) Where upon application by the corporation the Commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capita! or income of the corporation, work upon the corporation an exceptional hardship... | |
 | National City Company, United States - 1919 - 104 str.
...paid in for stock and for bonds, respectively ; 269. (d) Where upon application by the corporation the Commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
 | Ewell D. Moore - 1919 - 44 str.
...the classes paid in for stock and bonds, respectively; (d) Where on application by the corporation the commissioner finds and so declares of record that...of this section would, owing to abnormal conditions 'affecting the capital or income, work an exceptional hardship evidenced by gross disproportion between... | |
 | 1919 - 982 str.
...classes of property paid in for stock and for bonds. d. Where upon application by the corporation, the commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
 | George Edwin Holmes - 1919 - 1048 str.
...assessment is made only upon application by the corporation in eases where, upon such application, the Commissioner finds (and so declares of record) that the tax if determined without the benefit of this section would, mving to abnormal conditions affecting the capital or income of... | |
 | United States - 1920 - 1054 str.
...property paid in for stock and for bonds, respectively ; (d) Where upon application by the corporation the Commissioner finds and so declares of record that...of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the corporation an exceptional hardship... | |
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Where upon application by the corporation the Commissioner finds and so declares of record that the tax if determined without benefit of this section would, owing to abnormal conditions affecting the capital or income of the corporation, work upon the... 
