 An ostensible salary paid by a corporation may be a distribution of a dividend on stock. This is likely to occur in the case of a corporation having few shareholders, practically all of whom draw salaries. If in such a case the salaries are in excess...  Reports of the Tax Court of the United States - 554. lappuseautors: United States. Tax Court - 1991Pilnskats - Par šo grāmatu
 | United States. Internal Revenue Service - 1924 - 396 lapas
...a dividend on stock. This is likely to occur in the case of a corporation having few stockholders, practically all of whom draw salaries. If in such...payments are a distribution of earnings upon the stock. (&) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...a dividend on stock. This is likely to occur in the case of a corporation having few stockholders, practically all of whom draw salaries. If in such...payments are a distribution of earnings upon the stock, (b) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | Robert Hiester Montgomery - 1927 - 1510 lapas
...corporation having few u Appeal of Chalmers Liquor Co., Inc., and CarmichatI &• Sons Co., Inc., i BTA 49. shareholders, practically all of whom draw salaries....payments are a distribution of earnings upon the stock. (6) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | Robert Hiester Montgomery - 1925 - 1928 lapas
...a dividend on stock. This is likely to occur in the case of a corporation having few stockholders, practically all of whom draw salaries. If in such...payments are a distribution of earnings upon the stock. (&) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...the form of compensation, but not in fact as the purchase price of services, is not deductible, (a) An ostensible salary paid by a corporation may be...payments are a distribution of earnings upon the stock. (&) An ostensible salary may be in part payArt. 126 § 23 (a) merit for property. This may occur, for... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...services, and the excessive payments correspond or bear a close relationship to the stock holdings of the officers or employees, it would seem likely...payments are a distribution of earnings upon the stock. (&) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...or employees, it would seem likely that the salaries are not paid wholly for services ren48 dered, but that the excessive payments are a distribution of earnings upon the stock. (&) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | 1939 - 1030 lapas
...services, and the excessive payments correspond or bear a close relationship to the stock holdings of the officers or employees, it would seem likely...payments are a distribution of earnings upon the stock. (2) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | 1940 - 1806 lapas
...services, and the excessive payments correspond or bear a close relationship to the stock holdings X> ? @b: ,G0 (ii) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
 | 1941 - 1688 lapas
...services, and the excessive payments correspond or bear a close relationship to the stock holdings of the officers or employees, it would seem likely...payments are a distribution of earnings upon the stock. (2) An ostensible salary may be in part payment for property. This may occur, for example, where a... | |
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