 | 1940 - 1806 pages
...Corporations which have advanced sums to officers or shareholders In the form of loans out of undistributed less a stipulation, signed by both parties Individuals, or by a trust or trusts for the benefit of such groups. (5) Corporations the distributions... | |
 | United States. Congress. House. Temporary National Economic Committee - 1940 - 1290 pages
...Corporations which have advanced sums to officers or shareholders in the form of loans out of undistributed profits or surplus from which taxable dividends might...individual;, or by a trust or trusts for the benefit of such eroups. "(5) Corporations the distributions of which, while exceeding 70 percent of their earnings,... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...invested earnings in securities or other properties unrelated to their normal business activities. (4) Corporations, a majority of whose stock is held by a family group or other small group of individuals, or by a trust or trusts for the benefit of such groups. (5) Corporations the distributions... | |
 | United States. Congress. Joint Economic Committee - 1952 - 286 pages
...Corporations which have advanced sums to officers or shareholders In the form of loans out of undistributed profits or surplus from which taxable dividends might...is held by a family group or other small group of individuals, or by a trust or trusts for the benefit of such groups. (5) Corporations the distributions... | |
 | James Kendall Hall, United States. Congress. Joint Economic Committee - 1952 - 282 pages
...Corporations which have advanced sums to officers or shareholders in the form of loans out of undistributed profits or surplus from which taxable dividends might...is held by a family group or other small group of individuals, or by a trust or trusts for the benefit of such groups. (5) Corporations the distributions... | |
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... (2) Corporations which have invested earnings in securities or other properties unrelated to their normal business activities. (3) Corporations which have advanced sums to officers or shareholders In the form of loans out of undistributed profits... 