The accumulated earnings tax imposed by section 531 shall apply to every corporation * * * formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation, by permitting earnings... Reports of the Tax Court of the United States - Page 80by United States. Tax Court - 1967Full view - About this book
| United States. Board of Tax Appeals - 1939 - 1702 pages
...amount of $127,432.45. The deficiency arises from the respondent's determination that the petitioner is a corporation formed or availed of for the purpose of avoiding the imposition of surtax upon its shareholders, and therefore is subject to the tax of 50 percent of its... | |
| United States - 1965 - 1110 pages
...section 531 shall apply to every corporation (other than those described in subsection (b) ) formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation, by permitting earnings and profits to accumulate instead... | |
| 1971 - 324 pages
...section 531 shall apply to every corporation (other than those described In subsection (b)) formed or availed of for the purpose of avoiding the Income tax with respect to Its shareholders or the shareholders of any other corporation, by permitting earnings and profits to accumulate Instead... | |
| 1972 - 692 pages
...section 531 shall apply to every corporation (other than those described in subsection (b)) formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation, by permitting earnings and profits to accumulate instead... | |
| 1974 - 484 pages
...apply to every corporation (other than those described In subsection (b) > formed or availed of lor the purpose of avoiding the Income tax with respect to Its shareholders or the shareholders ol any other corporation, by permitting earnings and profitĀ« to accumulate Instead... | |
| United States. Internal Revenue Service - 1968 - 1034 pages
...1966 Federal income tax return filed by a corporate taxpayer, it was determined that the taxpayer was availed of for the purpose of avoiding the income...accumulate instead of being divided or distributed in the taxable year under examination. The Internal Revenue Service also proposed other adjustments... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 1472 pages
...undistributed earnings for a taxable year if the corporation was formexl or availed of to avoid income tax on its shareholders by permitting earnings and profits to accumulate instead of being paid out in dividends. Several amendments are incorporated in the new bill in order to minimize the... | |
| United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...undistributed earnings for a taxable year if the corporation was formed or availed of to avoid income tax on its shareholders by permitting earnings and profits to accumulate instead of being paid out in dividends. Several amendments are incorporated in the new bill in order to minimize the... | |
| United States. Congress. Joint Economic Committee - 1955 - 1474 pages
...income where the corporation is formed or availed of for the purpose of avoiding the income tax of its shareholders by permitting earnings and profits to accumulate instead of being distributed. The tax is imposed at the rate of 27.5 percent of the corporation's accumulated taxable... | |
| United States. Congress. Joint Economic Committee - 1956 - 230 pages
...income where the corporation is formed or availed of for the purpose of avoiding the income tax of its shareholders by permitting earnings and profits to accumulate instead of being distributed. The tax is imposed at the rate of 27.5 percent of the corporation's accumulated taxable... | |
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