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Strana 405
Hemenway , 212 Mass 239 , 98 NE 789 , that " by a stock dividend is generally understood a distribution made by a corporation of shares ... These statements disclose the meaning of the words " stock dividends " " according to the common ...
Hemenway , 212 Mass 239 , 98 NE 789 , that " by a stock dividend is generally understood a distribution made by a corporation of shares ... These statements disclose the meaning of the words " stock dividends " " according to the common ...
Strana 408
ther contention that the prior preference stock here in question is not within the exception , for the reason that it was to be issued for adjustment of overdue cumulative dividends and the stockholders were not required to receive such ...
ther contention that the prior preference stock here in question is not within the exception , for the reason that it was to be issued for adjustment of overdue cumulative dividends and the stockholders were not required to receive such ...
Strana 409
Macomber ( 1920 ) 252 US 189 , 64 L ed 521 , 40 S Ct 189 , 9 ALR 1570 , that true stock dividends are not taxable income ... Commissioner of Internal Revenue ( 1937 ) 35 BTA ( F ) 395 , was held to be a cash dividend rather than a stock ...
Macomber ( 1920 ) 252 US 189 , 64 L ed 521 , 40 S Ct 189 , 9 ALR 1570 , that true stock dividends are not taxable income ... Commissioner of Internal Revenue ( 1937 ) 35 BTA ( F ) 395 , was held to be a cash dividend rather than a stock ...
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action affirmed agreement alleged amount annotation Appeals applied assets authority Bank capital cash cause cemetery charged claim clause Commissioner considered constitute contract corporation corpus court damages death debt decision deed defendant denied determined earnings easement effect entitled estopped evidence exception fact filed give ground held holding income injury interest Internal Revenue involved issued judgment jurisdiction jury land liability loss matter ment necessary operation opinion owner paid party payment period person plaintiff plead present principal prior question reason received recover reference regards represented respect result rule shares statement statute of limitations stock dividend sufficient suit SW 2d tion trust United