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" February 28, 1913, or (2) out of its earnings and 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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 13. lappuse
1983
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Cases Decided in the Court of Claims of the United States, 104. sējums

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. *****...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...1913, or (2) out of 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 profits at the time the distribution was made, to...
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United States Statutes at Large, 53. sējums,1. daļa

United States - 1939 - 780 lapas
...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 profits at the time the distribution was made. (b)...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...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 profits at the time the distribution was made. (b)...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 lapas
...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 profits at the time the distribution was made. (b)...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1941 - 1688 lapas
...1913, or (2) out of 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 profits at the time the distribution was made, to...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...1913, or (2) out of 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 profits at the time the distribution was made, to...
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Reports of the U.S. Board of Tax Appeals, 42. sējums

United States. Board of Tax Appeals - 1941 - 1630 lapas
...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 profits at the time the distribution was made. *••*••...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...or (2) out of its earnings and 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 profits at the time the distribution was made. Except...
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Revenue Revision of 1942: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1942 - 1228 lapas
...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 profits at the time the distribution was made. Section...
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