 | George Edwin Holmes - 1918 - 260 pages
...the shareholder at the time of the credit, has a taxable status for the normal and additional tax as for the year of the credit. Where the amount of such...shareholder until the maturity of a share, the amount of a share in excess of the aggregate amount paid in by the shareholder is income to be accounted for... | |
 | United States. Internal Revenue Service - 1916 - 200 pages
...the shareholder at the time of the credit, has a taxable status for the normal and additional tax as for the year of the credit. Where the amount of such...shareholder until the maturity of a share, the amount of a share in excess of the aggregate amount paid in by the shareholder is income to be accounted for... | |
 | George Edwin Holmes - 1918 - 260 pages
...the shareholder at the time of the credit, has a taxable status for the normal and additional tax as for the year of the credit. Where the amount of such...shareholder until the maturity of a share, the amount of a share in excess of the aggregate amount paid in by the shareholder is income to be accounted for... | |
 | United States. Internal Revenue Service - 1918 - 52 pages
...return rendered for the year during which the credit is made. Where the amount of accumulations credited does not become available to the shareholder until the maturity of a share it need not be reported as income, but upon maturity of the share the amount received in excess of... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...many days' notice in advance of cashing depositors' checks, is income to the depositor when credited. An amount credited to shareholders of a building and...income for the year of the maturity of the share. GROSS INCOME DEFINED: EXCLUSIONS [Law. Sec. 213 (b)] fl 551. Art. 71. When excluded from gross income.... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...the credit. Where the amount of such accumulation does not become available to the shareholder uulil the maturity of a .share,, the amount of any share...of the aggregate amount paid in by the shareholder (or value on January 1, 1919, plus subsequent payments) is iaioome for the year of the maturity of... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...many days' notice in advance of cashing depositors' checks, is income to the depositor when credited. An amount credited to shareholders of a building and...income for the year of the maturity of the share. GROSS INCOME DEFINED: EXCLUSIONS. [SEC. 213. That for the purposes of this title (except as otherwise... | |
 | 1920 - 188 pages
...shareholder has a taxable status as income for the year of the credit. Where the amount of such accumulation does not become available to the shareholder until...of the aggregate amount paid in by the. shareholder (or value on January 1, 1919, plus subsequent payments) is income for the year of the maturity of the... | |
 | George Edwin Holmes - 1920 - 1186 pages
...shareholder, has a taxable status as income for the year of the credit. Where the amount of such accumulation does not become available to the shareholder until...maturity of a share, the amount of any share in excess 32 Revenue Act of 1918, ยง213 (b) 2. 83 Reg. 45, Art. 47. Under the 1913 Law it was held that the amount... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...many days' notice in advance of cashing depositors' checks, is income to the depositor when credited. An amount credited to shareholders of a building and...income for the year of the maturity of the share. GROSS INCOME DEFINED: EXCLUSIONS. [SEC. 213. That for the purposes of this title (except as otherwise... | |
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Where the amount of such accumulations does not become available to the shareholder until the maturity of a share, the amount of any share in excess of the aggregate amount paid in by the shareholder is income for the year of the maturity of the share. 
