 | United States. Court of Claims - 1939 - 690 pages
...return under this section (which declaration of value cannot be amended), as of the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section * * *. The same subdivision provides for an adjustment in this declared value for changes in the capital... | |
 | United States. Court of Claims - 1940 - 772 pages
...close of the last income-tax taxable year ending on or prior to June 30, 1933, or as of the date of organization in the case of a corporation having no income-tax taxable year ending on or prior to that date. This value once having been declared may not subsequently be changed either... | |
 | United States. National Recovery Administration - 1933 - 764 pages
...return under this section (which declaration of value cannot be amended), as of the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section (or as of the date of organization in the case of a corporation having no income-tax taxable year ending... | |
 | United States. U.S. Congress. Senate. Committee on education and labor - 1934 - 334 pages
...return under this section (which declaration of value cannot be amended), as of the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section (or as of the date or organization in the case of a corporation having no income-tax taxable year ending... | |
 | United States. Bureau of Labor Statistics - 1934 - 1654 pages
...return under this section (which declaration of value cannot be amended), as of the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section (or as of the date of organization in the case of a corporation having no income-tax taxable year ending... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...to be made for each incometax taxable year included in the period beginning at the close of the last income-tax taxable year ending at or prior to the close of the last preceding taxable year and extending to the ,close of the last income-tax taxable year ending... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...period from the date as of which the original declared value was declared to the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section. The amount of such adjustment for each such year shall be computed (on the basis of a separate return)... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...period from the date as of which the original declared value was declared to the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section. The amount of such adjustment for each such year shall be computed (on the basis of a separate return)... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...period from the date as of which the original declared value was declared to the close of its last income-tax taxable year ending at or prior to the...year for which the tax is imposed by this section. The amount of such adjustment for each such year shall be computed (on the basis of a separate return)... | |
 | United States. Internal Revenue Service - 1936 - 68 pages
...be made for each income-tax taxable year included in the period beginning at the close of the last income-tax taxable year ending at or prior to the close of the last preceding taxable year and extending to the close of the last income-tax taxable year ending at... | |
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... (or as of the date of organization in the case of a corporation having no income-tax taxable year ending at or prior to the close of the year for which the tax is imposed by this section). 
