| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...in money or in other property, out of its earnings or profits accumulated nfter February 28, 1913. (b) Source of distributions. — For the purposes...adjusted basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...the earnings or profits of the taxable year (computed as of the close of the taxable year toithout diminution by reason of any distributions made during...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
| United States. Internal Revenue Service - 1936 - 604 páginas
...tax, after the earnings and profits accumulated after February 28, 1913, have been distributed, bnt any such tax-free distribution shall be applied against...adjusted basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
| United States - 1939 - 780 páginas
...tax, after the earnings and profits accumulated after February 28, 1913, have been distributed, out any such tax-free distribution shall be applied against...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...extent thereof, and from the most recently accumulated earnings or profits. Any earnings or profit,-. accumulated, or increase in value of property accrued,...the adjusted basis of the stock provided in section J 1 3. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
| 1940 - 1806 páginas
...Subpart O — Distributions by Corporations — Dividends SEC. 115. Distributions by corporation*. — re proTided In section 113. (c) Distributions in liquidation. — Amounts distributed In complete liquidation... | |
| 1939 - 1030 páginas
...regard to the amount of the earnings and profits at the time the distribution was made. (b) Sonrce of distributions. For the purposes of this Act every...the adjusted basis of the stock provided in section na (c) Distributions in liquidation. Amounts distributed in complete liquidation of a corporation shall... | |
| 1941 - 1688 páginas
...earnings and profits accumulated after February 28, 1913. have been distributed, but any such tax -free distribution shall be applied against and reduce the...adjusted basis of the stock provided In section 113. (c) Distributions in liquidation. Amounts distributed In complete liquidation of a corporation shall... | |
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