| United States. Internal Revenue Service - 1924 - 396 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...shall be taxed as a dividend to the distributee such an amount of the gain recognized under section 203 as is not in excess of his ratable share of the undistributed...of the corporation accumulated after February 28, 1913. "The remainder, if any, of the gain recognized under section 203 shall be taxed as a gain from... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from... | |
| John F. Sherwood - 1925 - 206 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...paragraph ( 1 ) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...subsection but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) -shall be taxed as a gain from... | |
| Eric Louis Kohler - 1927 - 618 pages
...taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gam recognized under paragraph (1) as is not in excess...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph ( 1 ) shall be taxed as a gain... | |
| Harrison B. Spaulding - 1927 - 336 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...recognized under paragraph (1) as is not in excess of his rateable share of the undistributed earnings and profits of the corporation accumulated after February... | |
| United States - 1928 - 1164 pages
...paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of...of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from... | |
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