 | United States. Internal Revenue Service - 1924 - 396 pages
...money or in other property, out of Its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...section 21823 of the Revenue Act of 1921, shall be exempt from tax to the distributees. SEC. 201. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, DIVIDENDS. SEC. 201. (a) That the term "dividend" when used in... | |
 | John F. Sherwood - 1925 - 206 pages
...money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) Source of distributions. — For the purposes...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | Eric Louis Kohler - 1927 - 618 pages
...money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act every distribution is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | Wisconsin - 1927 - 1052 pages
...property of the corporation. 1. For the purpose of this section every distribution is presumed to be made out of earnings or profits to the extent thereof,...the most recently accumulated earnings or profits. 2. Any earnings or profits accumulated, or increase in value of property accrued', before January 1,... | |
 | Wisconsin - 1927 - 1062 pages
...property of the corporation. 1. For the purpose of this section every distribution is presumed to be made out of earnings or profits to the extent thereof,...the most recently accumulated earnings or profits. 2. Any earnings or profits accumulated, or increase in value of property accrued, before January I,... | |
| |
... (b) Source of Distributions. — For the purposes of this Act every distribution Is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits. 
