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" EQUITY INVESTED CAPITAL. (a) DEFINITION. — The equity invested capital for any day of any taxable year shall be determined as of the beginning of such day and shall be the sum of the following amounts, reduced as provided in subsection (b) — (1) MONET... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 13
by United States. Court of Claims, Audrey Bernhardt - 1953
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Statistics of Income for ...

Corporations - 1954
...any year shall be determined as of the firct day of the year. Borrowed capital as of any day •hall be determined as of the beginning of such day and shall be the amount of the outstanding indebted л где (not including interest) of the taxpayer, incurred in...
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Congressional Serial Set

United States - 1941
...paragraph which has been includible in gross income. " (b) BORROWED INVESTED CAPITAL. — The borrowed invested capital for any day of any taxable year shall...determined as of the beginning of such day and shall be an amount equal to 50 per centum of the borrowed capital for such day. " (a) DEFINITIONS. — For the...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - Law - 1953
...highest. (3) Total assets. For the purposes of this subsection the taxpayer's total assets as of any day shall be determined as of the beginning of such day and shall be an amount equal to the sum of the cash and the property other than cash, held by such taxpayer for...
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Revenue Revision of 1942: Hearings Before the Committee on Ways ..., Volume 3

United States. Congress. House. Committee on Ways and Means - Finance - 1942
...processing, canning, or otherwise preparing for market fruits, vegetables, or sea food, the borrowed invested capital for any day of any taxable year shall...determined as of the beginning of such day and shall be an amount equal to 100 per centum of the borrowed capital for such day." Mr. Cooper. What is the nature...
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Reports of the United States Tax Court, Volume 3

United States. Tax Court - Law reports, digests, etc - 1945
...National Grocer Co. case there was involved section 234 (a) (14) of the Revenue Act of 1921," 1 SEC. 718. EQUITY INVESTED CAPITAL. (a) DEFINITION. — The equity...be determined as of the beginning of such day and sball be the sum of the following amounts, reduced as provided In subsection (b) — • ••••••...
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - Law reports, digests, etc - 1945
...CAPITAL. (a) DEFINITION. — The equity Invested capital for any day of any taxable year shall bę determined as of the beginning of such day and shall be the sum of the following amounts, reduced a* provided In subsection (b)— • •••••• (2) PROPKBTY PAID IN. — Property (other than...
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - Law reports, digests, etc - 1946
...stock at the time of petitioner's organization. Section 718 provides in part as follows : 8BC. 718. EQUITY INVESTED CAPITAL. (a) DEFINITION. — The equity...of the beginning of such day and shall be the sum if the following amounts, reduced as provided In subsection (b) — (1) MONET PAID IN. — Money previously...
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Reports of the Tax Court of the United States, Volume 7

United States. Tax Court - Taxation - 1947
...204 shall exclude from earnings and profits that portion of any premium which is unearned 1 SEC. 718. EQUITY INVESTED CAPITAL. (a) DEFINITION. — The equity...day of any taxable year shall be determined as of tin- beginning of such day and shall be the sum of the following amounts, reduced as provided In subsection...
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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - Law reports, digests, etc - 1947
...were paid as follows: By the increase in the Abstract books, Abstract records, and the prop1 SEC. 718. EQUITY INVESTED CAPITAL. (a) DEFINITION. — The equity...for any day of any taxable year shall be determined a8 of the beginning of such day and Bhall be the sum of the following amounts, reduced as provided...
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Reports of the Tax Court of the United States, Volume 7

United States. Tax Court - Law reports, digests, etc - 1946
...portion of any premium which Is unearned 1 SEC. 718. EQUITY INVESTED CAPITAL. (a) DEFINITION. — Tbe equity Invested capital for any day of any taxable year shall be determined as of the beginning of sucb day and shall be the sum of the following amounts, reduced as provided In subsection (b) — •...
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