 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...corporation of a portion of its stock." But in section 2 (10) (b), page 2, it is provided that: "SEC. 2. (10) (b) The terms 'includes' and 'including' when used...otherwise within the meaning of the term defined." Clearly the term "partial liquidation" applicable in section 201 (c) is capable, therefore, of indefinite... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" arid "including" when used in a definition contained in...otherwise within the meaning of the term defined. ART. 1501. Person. — The statute recognizes four classes of persons — individuals, trusts and estates,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...1916. Act of 1913. FEDERAL INCOME AND ESTATE TAX LAWS Act of 1924. Act of 1921. Act of 1918. SEC. 2. (b) The terms "includes" and "including" when used...otherwise within the meaning of the term defined. TITLE II.— INCOME TAX. PART I. — GENERAL PROVISIONS. DEFINITIONS. SEC. 200. When used in this title—... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used...other things otherwise within the meaning of the term denned. TITLE II.— INCOME TAX PART I. — GENERAL PROVISIONS DEFINITIONS SEC. 200. When used in this... | |
 | John F. Sherwood - 1925 - 206 pages
...the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and including" when used...other things otherwise within the meaning of the term denned. TITLE II.— INCOME TAX. PART I.— GENERAL PROVISIONS. Definitions. Sec. 200. (a) (Pages 13... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used...otherwise within the meaning of the term defined. Regulations 65. ART. 1501. Person. — The statute recognizes four classes of persons — individuals,... | |
 | Eric Louis Kohler - 1927 - 618 pages
...the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used...otherwise within the meaning of the term defined. TITLE II. INCOME TAX PART I. GENERAL PROVISIONS DEFINITIONS Sec- 200. When used in this title — (a)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Female. (b) The terms " includes " and " including " when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. SEC. 64. TAXES IN LIEU OF TAXES UNDER 1926 ACT. The taxes imposed by this title shall be in lieu of... | |
 | United States - 1927 - 506 pages
...and "including" when used in a definition contained in sections 1251-1332, 1334-1360 of this title shall not be deemed to exclude other things otherwise within the meaning of the term defined. Apr. 30, 1946, c. 244, Title I, § 2, 60 Stat. 141. Effectivp date, see note eet out under •ection... | |
 | United States - 1928 - 268 pages
...the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used...other things otherwise within the meaning of the term denned. SEC. 702. BASIS OF PROPERTY UPON SALE BY ESTATE— RETROACTIVE. (a) If in the return of any... | |
| |
includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined. 
