 | 1921 - 888 pages
...or members otherwise than out of (1) earnings or profits accumulated since February 28, 1913, or (2) earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, shall be applied against and reduce the basis provided in section 202 for the purpose of ascertaining... | |
 | United States - 1921 - 642 pages
...or members otherwise than out of (1) earnings or profits accumulated since February 28, 1913, or (2) earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, shall be applied against and reduce the basis provided in section 202 for the purpose of ascertaining... | |
 | National City Company - 1921 - 104 pages
...prior to the taxable period, and where such free surplus was the result of earnings of the corporation or increase in value of property accrued prior to March 1, 1913; if a dividend is declared and paid out of such free surplus, it will have no effect in determining... | |
 | United States - 1922 - 756 pages
...or members otherwise than out of (1) earnings or profits accumulated since February 28, 1913, or (2) earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, shall be applied against and reduce the basis provided in section 202 for the purpose of ascertaining... | |
 | United States - 1922 - 1028 pages
...aggregate amount of such distributions received by him thereon. accumulated since February 28, 1913, or (2) earnings or profits accumulated or increase in value of property accrued prior to March 1. 1913, shall be applied against and reduce the basis provided in section 202 for the purpose of ascertaining... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...members other10 wise than out of (1) earnings or profits accumulated since February 28, 1913, or (2) earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, shall be applied against and reduce the basis provided in section 202 for the purpose of ascertaining... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...or members otherwise than out of (1) earnings or profits accumulated since February 28, 1913, or (2) earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, shall be applied against and reduce the basis provided in section 202 for the purpose of ascertaining... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...earnings or profits, to the extent of such earnings or profits accumulated since February 28, 1913; but any earnings or profits accumulated or increase in value of property accrued prior to March I, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated since February... | |
 | James Irwin Tucker - 1923 - 360 pages
...otherwise than out of : (a) earnings or profits accumulated since February 28, 1913 ; or, (b) earnings accumulated or increase in value of property accrued prior to March 1, 1913. 143. LIQUIDATION.— Where a corporation distributes all of its property in complete liquidation or... | |
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March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed... 
