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" January 1, 1934, if such amounts are reasonable with reference to the size and terms of such indebtedness. "
Statistics of Income - Page 41
by United States. Internal Revenue Service - 1952
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...purposes of the tax imposed by section 13 or 204 ; (B) Amounts used or set aside to retire indebtedness incurred prior to January 1, 1934, if such amounts...reference to the size and terms of such indebtedness ; and (361) CHAPTER XXXV GENERAL PROVISIONS— DEFINITIONS Title VI — General Provisions SEC. 801....
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...purposes of the tax imposed by section 13 or 204; (B) Amounts used or set aside to retire indebtedness incurred prior to January 1, 1934, if such amounts...reference to the size and terms of such indebtedness; and -{&)- Dividends paid during tfee taxable year, asd distributions (not ia complete or- partial liquidation...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...purposes of the tax imposed by section 13 or 204 ; (B) Amounts used or set aside to retire indebtedness incurred prior to January 1, 1934, if such amounts...reference to the size and terms of such indebtedness ; and (C) The amount of the dividends paid credit provided in section 27, computed without the benefit...
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Revenue Act, 1936: Hearings Before the Committee on Ways and Means, House of ...

1936 - 890 pages
...to which you referred in subsection B, setting aside amounts used, or setting aside an indebtedness incurred prior to January 1, 1934, if such amounts are reasonable, with respect to the size and terms of such indebtedness. Mr. SMITH. That is right. Mr. VINSON. In the normal...
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Tax Evasion and Avoidance: Hearings Before the Joint Committee on Tax ...

United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 440 pages
...purposes of the tax imposed by section 13 or 204 ; (B) Amounts used or set aside to retire indebtedness incurred prior to January 1, 1934, if such amounts...reference to the size and terms of such indebtedness : and (C) Dividends paid during the taxable year. (3) The term "adjusted net income" means the net...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...operating losses), for such preceding taxable year (if beginning after December 31, 1937) ; and (4) Amounts used or irrevocably set aside to pay or to retire indebtedness of any kind, if such amounts are reasonable with respect to the size and terms of such indebtedness. As used in...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...computed without the benefit of subsection (b) thereof (relating to the dividend carry-over) ; and (b) Amounts used or irrevocably set aside to pay or to...reference to the size and terms of such indebtedness. SEC. 505. ADJUSTED NET INCOME. For the purposes of this subchapter the term "adjusted net income" means...
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 747 pages
...faith in the usual and ordinary way and in connection with the company's regular and usual business. 1934, if such amounts are reasonable with reference to the size and terms of euch indebtedness." (NOTE. — The above applies to personal holding companies only. No such provision...
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Reports of the U.S. Board of Tax Appeals, Volume 38

United States. Board of Tax Appeals - 1939
...definition contained in section 48, it is evident (B) Amounts used or set aside to retire Indebtedness Incurred prior to January 1, 1934, If such amounts...reference to the size and terms of such indebtedness ; and (C) Dividends paid during the taxable year. (3) The term "adjusted net Income" means the net...
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The Code of Federal Regulations of the United States of America Having ...

1939
...3.1001-4 3.1001-5 3.1001-6 3.1001-7 3.1001-8 3.1001-9 3.1001-10 Undistributed adjusted net income. Amounts used or irrevocably set aside to pay or to...indebtedness of any kind incurred prior to January 1, 1934. Section 356 of the Act. Adjusted net income. Adjusted net income. 1llustration of computation of adjusted...
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