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書籍 書目1 - 10,共 66 頁;搜尋條件:includes" and "including" when used in a definition contained in this Act shall not...
" 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. "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - 第 86 頁
United States. Supreme Court 著 - 1938
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 頁
...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 in...otherwise within the meaning of the term defined." Clearly the term "partial liquidation" applicable in section 201 (c) is capable, therefore, of indefinite...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 頁
...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,...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, 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....
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 頁
...Marine Corps, the Coast Guard, the Army Nurse Corps, Female, and the Navy Nurse Corps, Female. (b) The terms "includes" and "including" when used in...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...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 頁
...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. AHT. 1311. Person. — The Act recognizes four classes of persons — individuals, trusts and estates,...
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Prevention of Fraud in the Promotion Or Sale of Securities: Hearings Before ...

United States. Congress. Senate. District of Columbia - 1931 - 97 頁
...(9) " Mortgage " shall be deemed to include a deed of trust to secure a debt, (b) The term "include" when used in a definition contained in this act, shall not be deemed to exclude other things or persons otherwise within the meaning of the term defined. REGISTRATION OF DEAI.EBS AND SALESMKN...
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Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

United States. Internal Revenue Service - 1932 - 56 頁
...internal revenue. (14) The term "taxpayer" means any person subject to a tax imposed by this Act. (b) The terms "Includes" and "including" when used in...otherwise within the meaning of the term defined. SECTION 618 OF THE REVENUE ACT OF 1932 For the purposes of this title, the lease of an article shall...
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Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable ...

United States. Bureau of Internal Revenue - 1932 - 40 頁
...internal revenue, (14) The term "taxpayer" means any person subject to a tax imposed by this Act. (b) The terms "includes" and "including" when used in...otherwise within the meaning of the term defined. (D CHAPTER I TAX ON TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIES TRANSMISSION OF DISPATCHES, MESSAGES,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 頁
...internal revenue. (14) The term "taxpayer" means any person subject to a tax Imposed by this Act. (b) The terms " Includes" and " Including" when used In...otherwise within the meaning of the term defined. ART. 1311. Person.—The Act recognizes four classes of persons— individuals, trusts and estates,...
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Reports of the U.S. Board of Tax Appeals, 第 25 卷

United States. Board of Tax Appeals - 1933
...another. In support of this the petitioner relies on the provision of section 701 to the effect that the terms " includes " and " including " when used in a definition contained in the Act shall not be deemed to exclude other things otherwise within the meaning of the term defined....
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