 | United States. Court of Claims - 1925 - 1070 lapas
...gross income, among other things, "The amount of interest paid within the year on its indebtedness to an amount of such indebtedness not in excess of the sum of (a) the entire amount of the paid up capital stock outstanding at the close of the year * * * anci (b) one-half of the interest... | |
 | United States - 1917 - 706 lapas
...taxation as income under this title) to an amount of such indebtedness not in excess of the proportion of the sum of (a) the entire amount of the paid-up...year, or, if no capital stock, the entire amount of the capital employed in the business at the close of the year, and (b) one-half of its interest-bearing... | |
 | 1920 - 956 lapas
...or other indebtedness not exceeding one-half of the sum of its interest-hearing Indebtedness and Its paid-up capital stock, outstanding at the close of the year, or if no capital stock, the amount of Interest paid within the year on an amount of Indebtedness not exceeding the amount of capital... | |
 | 1917 - 540 lapas
...taxation as income under this title) to an amount of such indebtedness not in excess of the proportion of the sum of (a) the entire amount of the paid-up...year, or, if no capital stock, the entire amount of the capital employed in the business at the close of the year, and (b) one-half of its interestbearing... | |
 | Arthur W. Machen - 1910 - 304 lapas
...Word " Outstanding " in " Capital Stock Outstanding at Close of the Year." — The reference is to the amount of the paid-up capital stock " outstanding " * at the close of the year. " Outstanding," of course, means issued, 2 and not validly surrendered. Stock which has been acquired... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1912 - 312 lapas
...indebtedness must be limited to the interest actually paid on an amount of indebtedness not in excess of the paid-up capital stock outstanding at the close of the year. 15. Dividends declared or paid are not deductible. 16. The gross income of mercantile corporations... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...indebtedness not exceeding the proportion of one-half of the sum of its interest-bearing indebtedness and its paid-up capital stock outstanding at the close of the year, or if no capital stock, the capital employed in the business at the close of the year which the gross amount of its income for... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 lapas
...indebtedness not exceeding the proportion of one-half of the sum of Its Interest bearing Indebtedness and its paid-up capital stock outstanding at the close of the year, or if no capital stock, the capital employed in the business at the close of the year which the gross amount of its income for... | |
 | United States - 1913 - 454 lapas
...or other indebtedness not exceeding onehalf of the sum of its interest bearing indebtedness and its paid-up capital stock, outstanding at the close of the year, or, if no capital stock, the amount of interest paid within the year on an amount of indebtedness not exceeding the amount of capital... | |
 | George Fox Tucker - 1913 - 296 lapas
...indebtedness to an amount of such bonded or other indebtedness not exceeding the proportion of its paid-up capital stock outstanding at the close of the year, or if no capital stock, the amount of capital employed in the business at the close of the year, which the gross amount of its... | |
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... the paid-up capital stock outstanding at the close of the year... 
