 | United States. Internal Revenue Service - 1924 - 396 ページ
...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 ページ
..."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 ページ
...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—... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 ページ
...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 denned. TITLE II.— INCOME TAX PART I. — GENERAL PROVISIONS DEFINITIONS SEC. 200. When used in this... | |
 | John F. Sherwood - 1925 - 206 ページ
...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 denned. TITLE II.— INCOME TAX. PART I.— GENERAL PROVISIONS. Definitions. Sec. 200. (a) (Pages 13... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 ページ
...• * • (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.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 ページ
...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... | |
 | Eric Louis Kohler - 1927 - 618 ページ
...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 - 1928 - 744 ページ
...such rates. (b) As used In subsection (a) of this section : (1) The terms "includes" and "including" shall not be deemed to exclude other things otherwise...which Is imposed to compensate for an Internal tax 1mposed in respect of a like domestic product or in respect of a commodity from which the imported... | |
 | Virginia - 1928 - 328 ページ
...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,"... | |
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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. 
