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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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The Code of Federal Regulations of the United States of America

1998 - 512 lapas
...the purpose of Income taxation every distribution made by a corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits. In determining- the source of a distribution, consideration should be given first, to...
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The Code of Federal Regulations of the United States of America

1983 - 340 lapas
...the purpose of income taxation every distribution made by a corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits. In determining the source of a distribution, consideration should be given first, to the...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 1126 lapas
...504(b). See. 115. (b) Source of distribution*.—For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof,...of property accrued, before March 1, 1913, may be distributed_ exempt from tax, after the earnings and profits accumulated after February 28, 1913, have...
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Revenue Revisions of 1950. Hearings ... on H.R. 8920

United States. Congress. Senate. Committee on Finance - 1950 - 958 lapas
...proposal to subject to taxation as "income," any part of corporation surpluses, consisting of earnings and profits accumulated or increase in value of property accrued before March 1, 1913, when distributed in dividends to stockholders. is unnecessary, unsound, and unjust. There is no substantial...
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Revenue Revisions of 1950: Hearings Before the Committee on Finance, United ...

United States. Congress. Senate. Committee on Finance - 1950 - 948 lapas
...proposal to subject to taxation as "income," any part of corporation surpluses, consisting of earnings and profits accumulated or increase in value of property accrued before March 1, 1913, when distributed in dividends to stockholders, is unnecessary, unsound, and unjust. There is no substantial...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 708 lapas
...Distribution» in liquidation. Same as 1950. Sec. 115. (c) Distributions in liquidation. Same as 1950. recently accumulated earnings or profits. Any earnings...February 28, 1913, have been distributed, but any such tax-free distribution shall be applied against and reduce the adjusted basis of the stock provided...
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General Revenue Revision: Hearings Before the Committee on Ways ..., 1-2. sējumi

United States. Congress. House. Committee on Ways and Means - 1953 - 1536 lapas
...time the distribution was made, and further provides that every distribution is to be considered as made out of earnings or profits to the extent thereof...the most recently accumulated earnings or profits. Earnings or profits thus referred to are after deduction of depletion based on cost (or March 1, 1913,...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962 - 1090 lapas
...none of the accumulated earnings and profits, or deficits, consist of earnings and profits or deficits accumulated, or increase in value of property accrued, before March 1, 1913. Example (/). (i) M and N Corporations make their returns on r-ie basis of the calendar year. On June...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 724 lapas
...made. * * * (b) SOURCE OF DISTRIUUTIONS. — For the purposes of this chapter every dlsribution is made out of earnings or profits to the extent thereof, and from the nost recently accumulated earnings or profits. * * * (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1955 - 1158 lapas
...made. * • • "(b) SOURCE OF DISTRIBUTIONS. "For the purposes of this chapter every distribution Is made out of earnings or profits to the extent thereof,...the most recently accumulated earnings or profits. • • • "(J) VALUATION OF DIVIUKND. "If the whole or any part of a dividend Is paid to a shareholder...
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