American Law Reports Annotated, Том 130Lawyers Co-operative Publishing Company, 1941 |
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Сторінка 405
... stock dividend is generally understood a distribution made by a corporation of shares of its own stock " ( 212 Mass at page 242 , 98 NE at page 791 ) , and that it " is the characteristic feature of a stock dividend that the property of ...
... stock dividend is generally understood a distribution made by a corporation of shares of its own stock " ( 212 Mass at page 242 , 98 NE at page 791 ) , and that it " is the characteristic feature of a stock dividend that the property of ...
Сторінка 408
... stock dividends ) . [ Income Taxes , §§ 13 , 16. ] a . What constitutes a stock dividend : 2. Stock dividend distinguished from cash dividend , 409 . 3. Dividend in stock of different character , 409 . b . Treatment and effect of stock ...
... stock dividends ) . [ Income Taxes , §§ 13 , 16. ] a . What constitutes a stock dividend : 2. Stock dividend distinguished from cash dividend , 409 . 3. Dividend in stock of different character , 409 . b . Treatment and effect of stock ...
Сторінка 409
... stock dividends are not taxable income under the Sixteenth Amendment , in Helvering v . Gowran ( 1937 ) 302 US 238 , 82 L ed 224 , 58 S Ct 154 ( reversing ( 1936 ; CCA 7th ) ... stock dividend " ANNO . - INCOME TAXES - STOCK DIVIDENDS . 409.
... stock dividends are not taxable income under the Sixteenth Amendment , in Helvering v . Gowran ( 1937 ) 302 US 238 , 82 L ed 224 , 58 S Ct 154 ( reversing ( 1936 ; CCA 7th ) ... stock dividend " ANNO . - INCOME TAXES - STOCK DIVIDENDS . 409.
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari