| http://www.w3.org/ns/prov#value | - Indeed, the nature of deposits on stock subscription, as described above, has raised the issue of whether a transfer or assignment thereof falls within the purview of the term ???shares of stock??? and thus, should be taxed accordingly as such.This issue was resolved by the Court of Tax Appeals (CTA) in a 1995 decision involving the assignment of a certain number of issued shares and subscribed sh
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