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" Sec. 26. Credits of Corporations. In the case of a corporation the following credits shall be allowed to the extent provided in the various sections imposing tax * (c) Contracts Restricting Payment of Dividends. "
Cases Decided in the United States Court of Claims - Page 185
by United States. Court of Claims - 1944
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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
...aft individual as a credit fef purposes ef normal tax fey- section 25 -(af -f^fw i&h SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax (a) INTEREST ON OBLIGATIONS OF THE UNITED STATES AND ITS INSTRUMENTALITIES. The amount received...
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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
...PAR. C. Section 26(b) (Title I Income Tax) of the Revenue Act of 1936 provides : "Sec. 26. CREDITS OF CORPORATIONS. "In the case of a corporation the...extent provided in the various sections imposing tax ******* "(b) Dividends received. 85 per centum of the amount received as dividends from a domestic...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...amounts to more than half a month in which case it shall be considered as a month. SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax of Congress which is allowed to an individual as a credit for purposes of normal tax by section...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...amounts to more than half a month in which case it shall be considered as a month. SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax (a) INTEREST ON OBLIGATIONS OF THE UNITED STATES AND ITS INSTRUMENTALITIES. The amount received...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...amounts to more than half a month in which case it shall be considered as a month. SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax (a) INTEREST ON OBLIGATIONS OF THE UNITED STATES AND ITS INSTRUMENTALITIES. The amount received...
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The Code of Federal Regulations of the United States of America Having ...

1939
...exemption, to a credit for dependents in the amount of $200; that is, %2 of $400. *t SBC. 26. Credits n complete liquidation. (a) Interest on obligations of the United States and its instrumentalities. The amount received...
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The Code of Federal Regulations of the United States of America Having ...

1939
...Act of 1936 (49 Stat. 1664; 26 USC, Sup. IlI, 26 (b)) provides: SBC. 26. CRED1TS OF CORPORATiONS. 1n the case of a corporation the following credits shall...extent provided in the various sections imposing tax ******* (b) Dividends received. 85 per centum of the amount received as dividends from a domestic...
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United States Code

United States - 1953
...1942, as subject to Federal taxation, see section 742a of Title 31, Money and Finance. 26. Credits oss estate situated in the United States of any person...death of the decedent, or (B) transferred to the (a) Interest on obligations of the United States and its instrumentalities. The amount received...
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Reports of the U.S. Board of Tax Appeals, Volume 43

United States. Board of Tax Appeals - 1941
...value first declared. We shall consider the issues separately, in that order. 1 SEC. Z. CREDITS OP CORPORATIONS. In the case of a corporation the following...the extent provided In the various sections Imposing tar * (c) CONTRACTS RESTRICTING PAYMENT OP DIVIDENDS. *...
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Revenue Act of 1941: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1941 - 1592 pages
...in turn the consent-dividendscredit provisions of the Internal Revenue Code. Section 26 provides : In the case of a corporation the following credits...the extent provided in the various sections imposing taxes * * * (et Dividends-paid credit. For corporation dividends-paid credit, see section 27. (t)...
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