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" In the first sixty days of any year as having been paid from the accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid from the most recently accumulated... "
Cases Decided in the Court of Claims of the United States - 702. lappuse
autors: United States. Court of Claims - 1942
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...excess-profits taxes imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...profits of what year or years such dividends were paid ; 240 treating dividends paid in the first sixty days of any year as having been paid from the accumulated...
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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
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...excess-profits taxes imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise) , and in other respects treating dividends as having been paid...
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United States Statutes at Large, 53. sējums,1. daļa

United States - 1939 - 780 lapas
...excess-profits taxes imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid...
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Legislative Calendar, 53. sējums,1. daļa

United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...excess-profits taxes imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...profits of what year or years such dividends were paidj treating dividends paid in the first sixty days of any year as having been paid from the accumulated...
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Chicago Daily News Almanac and Political Register

1924 - 1040 lapas
...excess-profits taxes imposed upon or with respect to saich profits or income ; and the commissioner with the approval of the secretary shall have full...determine, from the accumulated profits of what year or у ояге snrh dividends were paid: treating dividends nnM in the. first sixty dnye of алу year...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...profits of what year or years such dividends were paidj treating dividends paid in the first sixty days of any year as having been paid from the accumulated...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...and excessprofits taxes Imposed upon or with respect to such profits or Income; and the Commissioner oducts furnished by them, or (b) for the purpose of...at actual cost, plus necessary expenses. Exemption to his satisfaction shown otherwise), and in other respects treating dividends as having been paid...
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