 | 1919 - 460 páginas
...section three hundred and twentyeight. This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high...profit upon a normal invested capital, nor (2) in which fifty per centum or more of the gross income of the corporation for the taxable year (computed under... | |
 | Guaranty Trust Company of New York - 1919 - 664 páginas
...corporations specified in section 328. This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high...corporation earned within the taxable year a high rate of profits upon a normal invested capital, nor (2)in which 50 per centum or more of the gross income of... | |
 | National City Company, United States - 1919 - 104 páginas
...specified in Section 328 (par. 270-272). This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high...corporation earned within the taxable year a high rate of profits upon a normal invested capital iior (2) in which 50 per centum or more of the gross income... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...corporations specified in section 328. This subdivision shall not apply to any case (l', in which the tax (computed without benefit of this section) is high...because the corporation earned within the taxable year a hi^'n rate of profit upon a normal invested capital, nor (2) in which 50 per centum or more of the... | |
 | George Edwin Holmes - 1919 - 1052 páginas
...because the corporation earned a high rate of profits upon a normal invested capital nor (2) in which 50% or more of the gross income of the corporation for the taxable year consists of gains, profits, 126 Rov. Act of 1918, § 327. 127l4eg. 41, Art. 52. commissions or other... | |
 | Ewell D. Moore - 1919 - 44 páginas
...corporations specified in sec. 328. This subdivision does not apply in any case (1) in which the tax (without benefit of this section) is high merely because the corporation earned in the taxable year a high rate of profits on a normal invested capital nor (2) in which 50% or more... | |
 | United States - 1920 - 1054 páginas
...corporations specified in section 328. This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high...commissions, or other income, derived on a cost-plus basis from a Government contract or contracts made between April 6, 1917, and November 11, 1918, both... | |
 | United States - 1920 - 1052 páginas
...corporations specified in section 328. This subdivision shall not apply to any case (1) in which the tax basis from a Government contract or contracts made between April 6, 1917, and November 11, 1918, both... | |
 | United States - 1920 - 1064 páginas
...corporations specified in section 828. This subdivision shall not apply to any cu.se (1) in which the tax (computed without benefit of this section) is high...commissions, or other income, derived on a cost-plus basis from a Government contract or contracts made between April 6, 1917, and November 11, 1918, both... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 páginas
...corporations specified in section 328. This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high...corporation earned within the taxable year a high rate of profits upon a normal invested capital nor (2) in which 50 per centum or more of the gross income of... | |
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This subdivision shall not apply to any case (1) in which the tax (computed without benefit of this section) is high merely because the corporation earned within the taxable year a high rate of profit upon a normal invested capital... 
