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" Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed... "
Reports of the Tax Court of the United States - 8. lappuse
autors: United States. Tax Court - 1944
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Cases Decided in the Court of Claims of the United States, 73. sējums

United States. Court of Claims - 1932 - 834 lapas
...states what dividends shall be exempt. The provision is administrative in its nature and declares that " any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax * * *." Here, again, the word " accrued...
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Double Taxation: Preliminary Report of a Subcommittee of the Committee on ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1933 - 348 lapas
...by corporations should also be considered. Under the statute, any such distribution is regarded as made "out of earnings or profits to the extent thereof,...the most recently accumulated earnings or profits." Earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - 1933 - 36 lapas
...property of the corporation. 1. For the purpose of this section every distribution is presumed to be made out of earnings or profits to the extent thereof,...the most recently accumulated earnings or profits. 2. Any earnings or profits accumulated, or increase in value of property accrued, before January 1,...
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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
...Source of distribution.—For the purpose of income taxation every distribution made by a corporation is made out of earnings or profits to the extent thereof...the most recently accumulated earnings or profits. ART. 623. Distributions out of earnings or profits accumulated, or increase in value of property accrued,...
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Double Taxation: Preliminary Report of a Subcommittee... Relative to Federal ...

United States. Congress. House. Committee on Ways and Means - 1933 - 348 lapas
...by corporations should also be considered. Under the statute, any such distribution is regarded as made "out of earnings or profits to the extent thereof,...the most recently accumulated earnings or profits." Earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may...
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Statement of the Acting Secretary of the Treasury Regarding the Preliminary ...

United States. Congress. House. Committee on Ways and Means - 1933 - 28 lapas
...The Treasury agrees with the recommendation of the subcommittee that dividends out of earnings and profits accumulated, or increase in value of property accrued, before March 1, 1913, should be subjected to surtax. * Although it is true that these accumulations or accruals were part...
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Reports of the U.S. Board of Tax Appeals, 27. sējums

United States. Board of Tax Appeals - 1933 - 1612 lapas
...and profits accumulated after February 28, 1913. For the purposes of the act " every distribution is made out of earnings or profits to the extent thereof " and from those most recently accumulated. In the present proceeding the amounts distributed represented surplus...
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Reports of the U.S. Board of Tax Appeals, 28. sējums

United States. Board of Tax Appeals - 1934 - 1508 lapas
...Passaic Consolidated Water Co. When, therefore, that company paid dividends those dividends were paid out of earnings or profits to the extent thereof and...the most recently accumulated earnings or profits as provided by section 201 (b) of the Revenue Act of 1924. We find that the undistributed earnings...
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Reports of the U.S. Board of Tax Appeals, 29. sējums

United States. Board of Tax Appeals - 1934 - 1646 lapas
...profits accumulated after February 28, 1913. (b) B'or the purposes of this Act every distribution is made out of earnings or profits to the extent thereof, and from the moat recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in...
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United States Reports: Cases Adjudged in the Supreme Court at ..., 291. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1934 - 790 lapas
...earnings or profits, to the extent of such earnings or profits accumulated since February 28, 1913; but any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
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