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" ... the fact that any such corporation, joint-stock company, or association, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business... "
Wisconsin Session Laws - Page 28
by Wisconsin - 1935
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; 39 but the fact that the gains and profits are in any case permitted...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are iu any case permitted...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of af radulent purpose to escape such tax ; but the fact that the gains and profits are in any case permitted...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 196 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of af radulent purpose to escape such tax ; but the fact that the gains and profits are in any case permitted...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 pages
...joint-stock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1918 - 624 pages
...distributed; and the fact that any such corporation ... is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 144 pages
...jointstock company or association, or insurance company, is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...of the business, shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case permitted...
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