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" ... but the fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury shall certify that in his opinion... "
The Income Tax Law of the United States of America: Analyzed and Clarified - Страница 103
по Albert Henry Walker - 1913 - 132 страници
Пълен достъп - Информация за книгата

Congressional Record: Proceedings and Debates of the ..., Том 65, Част 2

United States. Congress - 1924 - 1048 страници
...as evidence of a purpose to escape said tax in such case, unless the collector of internal revenue shall certify that In his opinion such accumulation is unreasonable for the purpose of the business. When requested by the collector of internal revenue, or any Official acting...

Statutes of the United States of America

United States - 1917 - 706 страници
...their proportionate share of the profits derived from ....... гечшг ' dividends. Such partnership, when requested by the Commissioner of Internal Revenue or any district collector, shall render a correct уоГз^гТтав return of the earnings, profits, and income of the partnership,...

The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 страници
...fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the...district collector of internal revenue, such corporation, joint-stock company, or association shall forward to him a correct statement of such profits and the...

The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 страници
...fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the...business. When requested by the Commissioner of Internal Kevenue, or any district collector of internal revenue, such corporation, joint-stock company, or association...

United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 страници
...fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the...business. When requested by the Commissioner of Internal Eevenue, or any district collector of internal revenue, such corporation, joint-stock company, or association...

The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 296 страници
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would...

The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 страници
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would...

Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 страници
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would...

Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 страници
...be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would...

Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 страници
...fact that the gains and profits are in any case permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the...requested by the Commissioner of Internal Revenue, or any distr'ct collector of internal revenue, such corporation, joint-stock company, or association shall...




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