The Federal ReporterWest Publishing Company, 1937 |
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Seite 4
... dividend of 1931 was not exempt from taxation by section 115 ( f ) of the Revenue Act of 1928 ( 45 Stat . 822 , 26 U.S.C.A. § 115 ( f ) and note ) . It ruled as to the second that , since the 1928 stock dividend was tax- able income as ...
... dividend of 1931 was not exempt from taxation by section 115 ( f ) of the Revenue Act of 1928 ( 45 Stat . 822 , 26 U.S.C.A. § 115 ( f ) and note ) . It ruled as to the second that , since the 1928 stock dividend was tax- able income as ...
Seite 5
... dividend shall not be sub- ject to tax " ; and section 115 ( g ) , 26 U. S.C.A. § 115 ( g ) and note , makes an ex- ception where a corporation cancels or redeems a stock dividend under such cir- cumstances that the dividend is ...
... dividend shall not be sub- ject to tax " ; and section 115 ( g ) , 26 U. S.C.A. § 115 ( g ) and note , makes an ex- ception where a corporation cancels or redeems a stock dividend under such cir- cumstances that the dividend is ...
Seite 909
... dividend " ? Robert M. Barr and Leon Edelson , both of Philadelphia. The statute in question has been before the courts on various occasions . The dis- tributions in some instances were found to be taxable dividends.3 In other cases the ...
... dividend " ? Robert M. Barr and Leon Edelson , both of Philadelphia. The statute in question has been before the courts on various occasions . The dis- tributions in some instances were found to be taxable dividends.3 In other cases the ...
Inhalt
Continued | |
1001 par 41188 F 2d | 319 |
note88 F 2d 61 | 825 |
Urheberrecht | |
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