 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...divided into the following classes: Cash dividends, Stock dividends, Interest on tax-free covenant bonds, Interest on obligations of the United States issued after September 1, 1917. and Other income. The amount of interest on tax-free covenant bonds, upon which a two per cent tax... | |
 | United States. Bureau of Efficiency - 1923 - 444 pages
...ranged from 1 to 50 per cent and applied to all persons with taxable incomes of $5,000 or more. 1 The interest on obligations of the United States issued after September 1, 1917, was exempt " only and if and to the extent provided in the Act authorizing the issue thereof." There... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...amounts received as dividends and allowed as a deduction by section 234 (a) (6), plus (2) the amount of interest on obligations of the United States issued...whole or in part in the hands of an individual owner. The Commissioner or any collector may require any corporation to furnish a statement of its gains and... | |
 | National Tax Association - 1924 - 628 pages
...corporations and required the inclusion of interest on United States debt obligations which would be taxable, in whole or in part, in the hands of an individual owner. To this re-establishment of the reality of the corporate entity, the influence of certain recent decisions... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...the deduction allowed under paragraph (6) of subdivision (a) of section 234, and the amount of the interest on obligations of the United States issued...whole or in part in the hands of an individual owner. PAYMENT OF INDIVIDUAL'S TAX AT SOURCE SEC. 221. (a) All persons, in whatever capacity acting, including... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...distributed. i"See. 232, p. 188. IO 170 Sec. 234 (a) (6), p. 198. Act of 1924. Act of 1921. Act of 1918. the United States issued after September 1, 1917,...whole or in part in the hands of an individual owner. PAYMENT OF INDIVIDUAL'S TAX AT SOURCE. SEC. 221. (a) All persons, in whatever capacity acting, including... | |
 | John F. Sherwood - 1925 - 206 pages
...section 234, and the amount of the interest on obligations of the United States issued after September I, 1917, which would be subject to tax in whole or in part in the hands of an individual owner. Payment of Individual's Tax at Source. tions, emoluments, or other fixed or determinable annual or... | |
 | National Tax Association - 1926 - 622 pages
...section 234, and the amount of the interest on obligations of the United States issued after September I, 1917, which would be subject to tax in whole or in part in the hands of an individual owner. (e) The tax imposed by subdivision (a) of this section shall not apply in respect of any taxable year... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...the sum of the amount of the dividend deduction allowed under section 23 (p) and the amount of the interest on obligations of the United States issued...whole or in part in the hands of an individual owner. (d) The tax imposed by this section shall not apply in respect of any taxable year if all the shareholders... | |
 | Eric Louis Kohler - 1927 - 618 pages
...income without benefit of the deduction of dividends from other corporations or of the exemption of interest on obligations of the United States issued after September 1, 1917, which are subject to tax in whole or in part in the hands of an individual owner (Sec. 220 and Art. 351-3,... | |
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Subsection (a) (2) shall not apply to interest on obligations of the United States issued after September 1, 1917... 
