Page:United States Statutes at Large Volume 44 Part 2.djvu/86

 46 — istxrmmmm ooztonsss. sm. 1*. cs. 2·r.~ 1926. ,,_;*•¤'>,,,_,**,,**_°=,_-m_¤ ;· leymsere b1is11»·;be¤:i¤ie1uae4— tense revem el- e~pp¤maeHi'tue»e¢e ¢§{¢§}E¤g¤9}¤! mm; e statement ofsuch facts ps  enable the Commissioner to deter- YS {..!:... .. `. l _ *offthe* or px·§$ihotthe· n l cling;   - o. { #¤¤f*$¤v!¤{i7’.{i¢¢*¤h4 _ J ~d$¤? Pg o __  v V _    the;. ¢¤~ye¤w{o:<__ yv—Eeh·¤¤e¤zet11tn»+is*mede; whimvheve: been T. ‘d%st1·ihiQt¤l_'e1*¢¥5rtleiet1f};o‘be¤distrib¤ted§>_Vrebpe¢>tiweIy,·it6=iits{shew · DJ `        iyb-·’3‘i>C‘?p·'!’) i=ii‘€\.£? ;YZit.‘.: ,`f*'!?‘*_;;  zu f*·.£l·;.,!’}—>—.:€! *~i_,{»47 rn'; ft; *{;:.,;z;¤~·, ;wy.r>er;»_;A pir ¤—, i·{>’Y—.'   · mggnnotldetod re- ;‘;Z.?o;$ ?>.·$’;;€sjigqijrpgi%,$df?-pgx;   ‘&)I!0KA']TN‘B}T· A" ` fi xg ·  >=u>a‘i·>. ..=.¤·>   e. » <9~ w. "     e —.·=    i’=    T ·· ‘ ·¤¤”;_*•¤ <=¤¤¤2=¤— :%·>S·ed. Gbrper•tio¤ivwhieh·l¤re ehlidtedwitlzim the mean- ing oikthk eodgnnjinsy; foegeny»takible'yeer;  seperetefroturns ' t wat; the·np» ”, V 2 ,._,. ly  ’I§·¢N!IZdi’   ~l` I'l1· ’!1 111001118 theitaxesé thereunder dllllitbqice _ t    uponv%bu‘vbosisl&e£;‘s¤ehl> ¤ - Iirehineisiérmode .·o:;eith¤¤·#qf l such e  mlirretgrgi mug; z,    change so · p(,,k,m,°°‘”’“?‘“°“,,,,,‘,§,';',‘§'_ ~ ¢·(b}3i _¤‘#eny{ comm ·whrch>e2 tux is •ssessed;upon*the ·bes1e~of·e ·  _· ep q¤¤g5§d¢tgd.zmt§;n;g;g:ht§I€t$xLi&ralle?bo·n0mphbéd'¤me»¢hB·£l$¢ ih$&,§II'J‘I}’iE#‘ >.·sh•Ih·>t!iejin1¤¤·· d luponéthe "l've molv pd¤ope;*tiiins&es··msy »be¤ 0 1 in e;mwbng»the1i$;~or,_rin¢the el¤¤q¤g_neiot¤aiiysxic1ie¤g¤es1rrent* ’ rorbthe cmdritly one spec ¤   tU’B6Q1J‘;`.!¥§BiflQ}!|1l`b¢ ` ··~·» ·= ‘“""'“i",5*;@""*  <  *.- *#·1=°*¤¤»*·*o¤¤*v#.¤¤¤—¤¤¤¤1*®~·¤~s1¤»¤¤¤¤— _ P- · punuzai _ V .msubd1vmom;£l;zibfsect1o¤236.¢= l·    » · ip =: ¢(¢#<¤For¤di•¤meb ofidshiss omni two nor more domestic eo1·· ,h};,'f"°* "°°* °‘”*‘  inhtll xiodzdswbe   Qt) ’i£ one eorporatiorirowns etdenatmtrper c¤¤tnm?o1¥¤the*vdtin5l:twsek#of the other or others, or mlm (gy i¢s;;t:1e¤,gt>·9o vparwooritmuloii v’oting·stoek of two ormore U ( _ M V] corporptions is owned by the sagne interests. This subdivision shell ·      `· l   of smilint/ionii0r .:··i ·‘1.,?`1§ ·&z;`&»·»i;;·);`   . »L‘ 470 0 JV': ’: il   in .‘.`· . “‘°°* °"“"“""’· (d) For the urpose of this section two or more domestic corporw-  tions shell be drdemed to Vibe *v.&liatJed (1)·if one eo?or•.tion owns at least 95 per oentuni of the stock of the other or ot ers or _(2) if at "‘ ,`»’ ` Z? s   ¤le£st‘96~pUroent¢¤;n*oMhe’¤slo¢k oftwoor‘mo1e,‘corpotpi7lous·is owned -   · b§ig6=·h!i1O interest!} {AL6‘nsed·‘·in this   the term “ stock *’ d not lncitde5’nom*etir§istoekiwhich¤is   sud preferredss u{gg;gL¤¤<* ·¤¤•·· to dividends ·#'!'l1is*eubd*l ¤ion*§h¥.ll be ;§>Hoeb¥e~!io‘the1¥determina- Q_   _  ,  »~:for*  9 and eeeh1tazxe;b1e·yeer »-`2 . ·i·=r t _ gg {2:* ll *'*"1!1l¤‘§ ‘F¥‘ ’,>i¤¢:.`<* 4* »13.. iM*.n.l·=   *‘ mf; V'!] :_‘ }’ °¤*¤·¤·*'¤°¤*¤F**¤*·¢ b i Alive " °or1#*orrg?e&ed-i.1nden»tho¢@ii;e»’ifmde·A · 1922,  mm. [ini eh’§§ziot*bp    with·t1sy~0tl1e1§  within ?the<m1¤inin£of¥tl1R$sqetioxu e1;»¤m·.~q· ~•·» ¤. · ,4 plus};, ¤ ____i•:·;»u;¤;¤·¤ or •¤·~¤‘r§t¥¤1¤  c¤¤e*<oi~"4:w& §l"=»fl0Fé ;·eleted‘·trddes or  _,,_   Uuieeesex erinewlwndd-¤r¤oen¥s¤•11ed_dire•n1y=oe indiredtly restsy; `¤®o@1wie:1e1‘·ii1t1¢y*=end*et¢lthe¤*:eq;iest l  mmH,_»i¢*·eé¤e¤s•r;g3gii;e·ea•;1er to*·-timkfin ‘£b(}’i11‘Ql1B _   __ _ dis¤·ibhtim¤oi=;ppdmqmient~_bt¥»gsiu¢;~ g·e6w,;¤iueeme;¤<& notions, .,,.. rx;     oi hm6¤$¤¤i¤h»¤·ed wwedeusmi   ‘ won- 0 · ··· 544- ` ii-~ ( 5&§";&?i.~ “°°‘ **3* “""““"““ i¥·#‘-i·"·‘£)£·‘2¤`°¥~·‘?“"¤··~    Eoeeusnebss.mh_as;·»§°»ise§¤,w»Pa»ezi?¤. e ` ui? ni ‘Y`iy¢ ‘¤mu‘* Mil &*‘1>2*·Fi ¢i‘mh’¢’ ;I!.f¥’*&1l»e gil; <’·»?·i¢:§;>'¥¤·‘~*¤' ui 1 . <><¤v·¤·¤··¤ ~*¤¤=~‘      &x‘¤¤irhac¤=i·oss.»Y:l»! {J? i1'xJM‘1 `Hl gmt;.   ’ . '1‘i¤•f¤¢ ¤¤¤¤- Sm. 241. (s) Returns of corporations shell be made et the same 4¤*¢·¤·3°· time as is provided in subdivision (a) of section 227, except that