 Every domestic corporation shall pay annually a special excise tax with respect to carrying on or doing business, equivalent to $1 for each $1,000 of so much of the fair average value of its capital stock for the preceding year ending June 30 as is in...  Corporation Procedure: Law, Finance, Accounting - Էջ 330Thomas Conyngton, Robert Joseph Bennett, Paul Whittier Pinkerton - 1922 - 1689 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1926 - 1122 էջ
...special excise tax with respect to carrying on or doing business equivalent to $1.00 for each $1.000 of so much of the fair average value of its capital...is in excess of $5,000. In estimating the value of the capital stock, the surplus and undivided profits shall be included." Held: (a) That "capital stock"... | |
 | United States. Court of Claims - 1925 - 828 էջ
...property upon which the tax was imposed. In the case of a capitalstock company the tax was imposed " on the fair average value of its capital stock for the preceding year ending June 80." This would be inapplicable to a mutual company having no capital stock, and therefore the tax... | |
 | United States. Court of Claims - 1929 - 868 էջ
...shall pay annually a special excise tax with respect to carrying on or doing business equivalent to $1 for each $1,000 of so much of the fair average value of lts capital stock for the preceding year ending June 30 as ls in excess of $5,000. In estimating the... | |
 | United States. Court of Claims - 1925 - 1070 էջ
...within the terms of the capital stock tax act and the intent of Congress when the tax was laid upon " the fair average value of its capital stock for the preceding year." A check for $34.798 in payment of the tax according to its contention accompanied the return. The Commissioner... | |
 | Eugene Allen Gilmore - 1908 - 834 էջ
...shall pay annually a special excise tax with respect to carrying on or doing business, equivalent to $1 for each $1,000 of so much of the fair average value of its capital stock for the preceding year," including the surplus and undivided profits, as is in excess of $5,000; and every "foreign corporation... | |
 | Eugene Allen Gilmore - 1908 - 832 էջ
...excise tax with respect to carrying on or doing business, equivalent to $1 for each $1,000 of so much-of the fair average value of its capital stock for the preceding year," including the surplus and undivided profits, as is in excess of $5,000; and every "foreign corporation... | |
 | 1917 - 688 էջ
...insurance company, equivalent to 50 cents for each $1000 of the fair value of its capital stock and in estimating the value of capital stock the surplus and undivided profits shall be included: Provided, That in the case of insurance companies such deposits and reserve funds as they arc required... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 226 էջ
...insurance company, equivalent to 50 cents for each $1,000 of the fair value of its capital stock, and in estimating the value of capital stock the surplus and undivided profits shall be included." We have got to estimate for that tax a fair value of the capital stock either as determined by the... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 220 էջ
...insurance company, equivalent to 50 cents for each $1,000 of the fair value of its capital stock, and in estimating the value of capital stock the surplus and undivided profits shall be included." We have got to estimate for that tax a fair value of the capital stock either as determined by the... | |
 | 1917 - 366 էջ
...United States .... equivalent to 50 cents for each SI ,000 of the fair value of its capital stock, and in estimating the value of capital stock the surplus and undivided profits shall be included." An exemption of $99,000 is allowed from the capital stock as above defined. This paragraph further... | |
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