 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 páginas
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year) , without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | 1940 - 1806 páginas
...of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of r the collection of such taxes shall be begun after...taxes became due. (2) In case of a false or fraudu without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
 | 1941 - 1688 páginas
...of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year) without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
 | 1939 - 1030 páginas
...of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of the close of the...diminution by reason of any distributions made during trie taxable year) without regard to the amount of the earnings and profits at the time the distribution... | |
 | United States. Board of Tax Appeals - 1941 - 1630 páginas
...Its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. *••*••... | |
 | United States. Internal Revenue Service - 1937 - 874 páginas
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1228 páginas
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. Section... | |
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February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and... 
