 ... 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 28by Wisconsin - 1935Full view - About this book
 | Guaranty Trust Company of New York - 1918 - 108 pages
...company or association, or insurance company, is a mere holding company, or that the gains and [42] 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... | |
 | United States. Supreme Court - 1918 - 628 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... | |
 | United States. Internal Revenue Service - 1916 - 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... | |
 | 1919 - 982 pages
...service corporation. "The fact that any corporation is a mere holding company or that the gains and profits are permitted to accumulate beyond the reasonable...shall be prima facie evidence of a purpose to escape the surtax; but the fact that gains and profits are in any case permitted to accumulate and become... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are in any case permitted to accumulate and become... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...shall be prima facie evidence of a purpose to escape the surtax; 'but the fact that gains and profits are in any case permitted to accumulate and become... | |
 | George Edwin Holmes - 1919 - 1052 pages
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are in any case permitted to accumulate and become... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are in any case permitted to accumlate and become... | |
 | National City Company, United States - 1919 - 104 pages
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable needs of the business, shall be primn facie evidence of a purpose to escape the surtax ; but the fact that the gains and profits are... | |
 | United States - 1920 - 1054 pages
...stockholder or member. The fact that any corporation is a mere holding company, or that the gains and profits are permitted to accumulate beyond the reasonable...shall be prima facie evidence of a purpose to escape the surtax; but the fact that the gains and profits are in any case permitted to accumulate and become... | |
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