 | United States. Court of Claims - 1928 - 766 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...profits or surplus were accumulated by the corporation, * * * but nothing herein shall be construed as taxing any earnings or profits accrued prior to March... | |
 | United States - 1917 - 706 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...corporation? joint-stock company, association, or insurance com?9Î3,r not P^ny, but nothing herein shall be construed as taxing any earnings or profits accrued... | |
 | Chester William Le Noir - 1917 - 20 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...taxing any earnings or profits accrued prior to March ist, 1913, but such earnings or profits may be distributed in stock dividends or otherwise, exempt... | |
 | National Bank of Commerce in New York - 1917 - 182 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...but nothing herein shall be construed as taxing any earn*As amended October 3, 1917. 150 ings or profits accrued prior to March first, nineteen hundred... | |
 | 1917 - 194 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...but nothing herein shall be construed as taxing any earn"As amended October S, 1917. I50 ings or profits accrued prior to March first, nineteen hundred... | |
 | United States, Guaranty Trust Company of New York - 1917 - 140 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...company, but nothing herein shall be construed as taxing earnings or profits accrued prior to March first, nineteer hundred and thirteen, but such earnings... | |
 | United States. Office of internal revenue - 1917 - 36 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...joint-stock company, association or insurance company." Therefore, the dividend to which you refer is to be charged against the most recently accumulated earnings... | |
 | Joseph Jay Scott - 1917 - 386 lapas
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...joint-stock company, association, or insurance company, 308 but nothing herein shall be construed as taxing any earnings or profits accrued prior to March... | |
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... shall be deemed to have been made from, the most recently accumulated undivided profits or surplus, and shall constitute a part of the annual income of the distributee for the year in which received, and ahull be taxed to the distributee at the rates... 
