 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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... | |
 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | 1936 - 912 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... | |
 | United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 520 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... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 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... | |
 | United States. Board of Tax Appeals - 1939 - 1702 pages
...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... | |
 | 1939 - 1030 pages
...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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January 1, 1934, if such amounts are reasonable with reference to the size and terms of such indebtedness. 
