American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 519
... capital , in its practi- cal effect resembles very closely the Massachusetts rule . In applying that rule the courts commonly make the intention of the corporation to con- vert the accumulated earnings into capital , or , on the other ...
... capital , in its practi- cal effect resembles very closely the Massachusetts rule . In applying that rule the courts commonly make the intention of the corporation to con- vert the accumulated earnings into capital , or , on the other ...
Strana 578
... capital , then it is to be treated as such no matter how it may be de- nominated ; but if in truth it is a pay- ment of earnings then it is deemed income.79 The practical question in this con- nection is whether or not the particu- lar ...
... capital , then it is to be treated as such no matter how it may be de- nominated ; but if in truth it is a pay- ment of earnings then it is deemed income.79 The practical question in this con- nection is whether or not the particu- lar ...
Strana 579
... capital , and in that event it is not practically necessary to con- sider the fact in that regard . But , under other conditions , in those juris- dictions it is necessary to analyze the source of the dividend as between corporate capital ...
... capital , and in that event it is not practically necessary to con- sider the fact in that regard . But , under other conditions , in those juris- dictions it is necessary to analyze the source of the dividend as between corporate capital ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F burial Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari