American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 405
... stock dividends . Congress declared that the preferred stock should not be taxed as a dividend . " 302 US at pages 241-243 , 58 S Ct at page 156 , 82 L ed 224 . their observance would involve a construction inconsistent with the ...
... stock dividends . Congress declared that the preferred stock should not be taxed as a dividend . " 302 US at pages 241-243 , 58 S Ct at page 156 , 82 L ed 224 . their observance would involve a construction inconsistent with the ...
Strana 408
ANNOTATION . Income tax in relation to stock dividends ( including character of corporate distributions as stock ... dividend : 2. Stock dividend distinguished from cash dividend , 409 . 3. Dividend in stock of different character , 409 ...
ANNOTATION . Income tax in relation to stock dividends ( including character of corporate distributions as stock ... dividend : 2. Stock dividend distinguished from cash dividend , 409 . 3. Dividend in stock of different character , 409 ...
Strana 409
... stock dividends are not taxable income under the Sixteenth Amendment , in Helvering v . Gowran ( 1937 ) 302 US 238 , 82 L ed 224 , 58 S Ct 154 ( reversing ( 1936 ; CCA 7th ) ... stock dividend " ANNO . - INCOME TAXES - STOCK DIVIDENDS . 409.
... stock dividends are not taxable income under the Sixteenth Amendment , in Helvering v . Gowran ( 1937 ) 302 US 238 , 82 L ed 224 , 58 S Ct 154 ( reversing ( 1936 ; CCA 7th ) ... stock dividend " ANNO . - INCOME TAXES - STOCK DIVIDENDS . 409.
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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