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" Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed... "
Reports of the U.S. Board of Tax Appeals - Page 692
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - 1957
...added.] (b) Source of Distributions. For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof, and...increase in value of property accrued, before March 1,1913, may ~be distributed exempt from tax, after the earnings and profits accumulated after February...
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - 1937
...revenue act of 1928 which provides that For the purposes of this Act every distribution is made out of earnings or profits to the extent thereof, and...the most recently accumulated earnings or profits. It is contended that this provision is controlling here and that consequently the distribution made...
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - 1949
...cost or value basis of his stock) under the taxing statute which provides that the increase in the value of property accrued before March 1, 1913, may be distributed exempt from tax; and (2) where the trustees of an estate are granted discretion to determine all questions as between...
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Statutes of the United States of America

United States - 1921
...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 1, 1913, may be distributed exempt from the tax, after the earnings and profits stock...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 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 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 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 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 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 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...securities. The general rule, provided in section 201 (b) of the Act, that every distribution is made out of earnings or profits to the extent thereof and from...the most recently accumulated earnings or profits, does not apply to a distribution in pursuance of a plan of reorganization, by or on behalf of a corporation...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 pages
...and. from the most recently accumulated earnings or profits, accumulated since February 28, 1913; but any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
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