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" An amount equal to the portion of the earnings and profits of the taxable year which is required (by a provision of a written contract executed by the corporation prior to May 1, 1936. which provision expressly deals with the disposition of earnings and... "
Cases Decided in the United States Court of Claims - Page 188
by United States. Court of Claims - 1944
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt ; to the extent that such amount has been so paid or set aside. For the purposes of this paragraph, a requirement to pay or set aside an amount...
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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 - 290 pages
...is required (by a provision of a, written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...discharge of a debt, or to be irrevocably set aside ivithin the taxable year for the discharge of a debt; to the extent that such amount has been so paid...
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The Code of Federal Regulations of the United States of America Having ...

1939
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...within the taxable year for the discharge of a debt ; *tFor statutory and source citations, see note to § 3.1-1. Page 171 to the extent that such amount...
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
...taxable year on account of the purchase price. There is in fact no provision of the contract which expressly deals with the disposition of earnings and profits of the taxable year. The contract did not require that $12,000, or any other amount of the earnings of the year 1936, should...
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Investigation of Concentration of Economic Power, Issue 1; Issue 4; Issues 9-11

1940
...by contracts (executed prior to May 1, 1936, and express!}7 dealing with the payment of dividends) "to be paid within the taxable year in discharge of...within the taxable year for the discharge of a debt." 18 These deductions from and credits against net income resulted in "undistributed net income" which...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 311

United States. Supreme Court - 1941
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt; to the extent that such amount has been so paid or set aside." •HR 12395, 74th Cong., 2d Sess., §§ 14, 15, and 16; see H. Rep. No. 2475,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1941
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt; to the extent that such amount has been so paid or set aside." •HR 12395, 74th Cong., 2d Scss., §§ 14, 15, and 16; see H. Rep. No. 2475,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 311

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1941
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt; to the extent that such amount has been so paid or set aside." *HR 12395, 74th Cong., 2d Sess., §§ 14, 15, and 16; see H. Rep. No. 2475,...
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Investigation of Concentration of Economic Power: Monograph

United States. Congress. House. Temporary National Economic Committee - 1940 - 207 pages
...required by contracts (executed prior to May 1, 1936, and expressly dealing with the payment of dividends) "to be paid within the taxable year in discharge of...within the taxable year for the discharge of a debt." '* These deductions from and credits against net income resulted in "undistributed net income" which...
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Reports of the U.S. Board of Tax Appeals, Volume 43

United States. Board of Tax Appeals - 1941
...but that it was required to do so by a provision of a written contract executed before May 1, 1936, which provision expressly deals with the disposition of earnings and profits of the taxable year, and that the payment or setting aside of earnings was in discharge of a debt. As used in section 26...
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