 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 lapas
...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. Court of Claims - 1946 - 936 lapas
...earnings or profits of the taxable year (computed as of the close of the taxable 446 Opinion of the Court year without diminution by reason 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 - 1936 - 604 lapas
...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 lapas
...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 lapas
...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 - 1938 - 768 lapas
...enniincs or profits :u-< -1111111Inted after February 24. lf>13, or (2) out of the en minus or profits of the taxable year (computed as of the close of the taxable year without diminution bv reason of any distributions made during the taxable year), without reeim! to the amount of the earnings... | |
 | 1941 - 1688 lapas
...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... | |
 | 1940 - 1806 lapas
...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... | |
 | 1939 - 1030 lapas
...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 lapas
...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. *••*••... | |
| |
In other property, (1) out of 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 taxable year without diminution by reason of any distributions made during... 
