 | United States. Internal Revenue Service - 1924 - 396 pages
...Corps, Female. (b) The terms "includes" arid "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. ART. 1501. Person. — The statute recognizes four classes of persons — individuals, trusts and estates,... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
..."SEC. 2. (10) (b) The terms '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." Clearly the term "partial liquidation" applicable in section 201 (c) is capable, therefore, of indefinite... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...1918. SEC. 2. (b) The terms "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. TITLE II.— INCOME TAX. PART I. — GENERAL PROVISIONS. DEFINITIONS. SEC. 200. When used in this title—... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...• * • (b) The terms "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. HECHT v. MALLEY United St Ed. 949, ' (Printed supra, p. 65.) (Supreme Court of the United States, 1924.... | |
 | Eric Louis Kohler - 1927 - 618 pages
...Corps, Female. (b) The terms "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. 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 - 1928 - 268 pages
...Corps, Female. (b) The terms "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. within the provisions of this subsection, has been filed by the estate before the expiration of the... | |
 | Virginia - 1928 - 328 pages
...than stock in the corporation. The word "include" when used in a definition contained in this chapter, shall not be deemed to exclude other things otherwise within the meaning of the term defined. (1926, p. 959, sec. 9, subsec. 1.) Sec. 24. Definition of gross income. — The term "gross income,"... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...Female. • (b) The terms "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. TITLE II.—INCOME TAX Definitions PART I.—GENERAL PROVISIONS SEC. 2oo. When used in this title—... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...Female. (b) The terms " 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. AHT. 1311. Person. — The Act recognizes four classes of persons — individuals, trusts and estates,... | |
| |
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. 
