 ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...  Statutes of the United States of America - Page 333by United States - 1917Full view - About this book
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...obligations of a corporation contain a contract or provision by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee,...retain therefrom under any law of the United States, the obligor shall deduct and withhold a tax equal to 2 per centum of the interest upon such bonds,... | |
 | Law reports, digests, etc - 1927 - 1064 pages
...obligations of a corporation contain a contract or provision by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee,...retain therefrom under any law of the United States, the obligor shall deduct and withhold a tax equal to 2 per centum of the interest upon such bonds,... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...obligations of a corporation contain a contract or provision by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee,...retain therefrom under any law of the United States, the obligor shall deduct and withhold a tax equal to 2 per centum of the interest upon such bonds,... | |
 | United States. Bureau of Internal Revenue - Income tax - 1927 - 502 pages
...by any governmental authority of the United States * * *," held to be an agreement by the obligor " to pay the interest without deduction for any tax...retain therefrom under any law of the United States " within tlie meaning of section 221 (b) of the Revenue Act of 1918, under which the obligor is required... | |
 | United States - Finance - 1928 - 268 pages
...under section 215. tion contain a contract or provision by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee,...retain therefrom under any law of the United States, the obligor shall deduct and withhold a tax equal to 2 per centum of the interest upon such bonds,... | |
 | United States - Law - 1928 - 1164 pages
...obligations of a corporation contain a contract or provision by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee,...retain therefrom under any law of the United States, the obligor shall deduct and withhold a tax equal to 2 per centum of the interest upon such bonds,... | |
 | New York (State). Attorney General's Office - Attorneys general's opinions - 1924 - 416 pages
...contract or provision by which the obligor agrees to pay any portion of the tax imposed by such law upon the obligee or to reimburse the obligee for any...the tax, or to pay the interest without deduction of any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom, under... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...obligations of a corporation contain a contract or provision by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee,...retain therefrom under any law of the United States Where the obligor is not a corporation, no tax is required to be withheld from interest on bonds unless... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1320 pages
...to withhold or retain. vision by which the obligor agrees to pay any portion of the tax imposed .... upon the obligee or to reimburse the obligee for any...retain therefrom under any law of the United States" [section 9 (c)]. The involved language of the foregoing provision was necessary because, in the case... | |
 | Robert Hiester Montgomery - Excess profits tax - 1919 - 1016 pages
...by which the obligor agrees to pay any portion of the tax imposed by this title upon the obligee or reimburse the obligee for any portion of the tax,...deduction for any tax which the obligor may be required to pay, the trustees in such cases, in making interest payments on these certificates, will, in the... | |
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