 Its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution...  Internal Revenue Bulletin: Cumulative bulletin - Page 214by United States. Internal Revenue Service - 1964Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year) , without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States - 1939 - 780 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | 1940 - 1806 pages
...accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of all be begun after the expiration of five years after...taxes became due. (2) In case of a false or fraudu without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
 | 1939 - 1030 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | 1941 - 1688 pages
...accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year) without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
 | United States. Board of Tax Appeals - 1941 - 1630 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. *••*••... | |
 | United States - 1965 - 1110 pages
...after February 28, 1913, or (2) out of its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. Except... | |
 | United States. Internal Revenue Service - 1937 - 874 pages
...after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
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