...Its enniincs or profits :u-< -1111111Inted after February 24. lf>13, or (2) out of the en minus or profits of the taxable year (computed as of the close of the taxable year without diminution bv reason of any distributions made during the taxable year), without reeim! to the amount of the earnings...

...liquidation) (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of the close...diminution by reason of any distributions made during trie taxable year) without regard to the amount of the earnings and profits at the time the distribution...

...and profits accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the rom the date when such payment should have been made and if prior to the date of enactment of the Revenue Act of 1942," the corporation paid all or any...

...28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of tne taxable year without diminution by reason of any distributions...taxable year), without regard to the amount of the earnlng_s and profits at the time the distribution was made. missioner, 139 Fed. (2d) 958; Pacific...

...and profits accumulated after February 28, 1913, as of the beginning of the taxable year, and (2) the ny calendar year, or' (B) such employees as qualify...Commissioner not to be discriminatory in favor of em For the purposes of this subsection, earnings and profits of the taxable year shall be computed without...

...and profits accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the earnings and profits of the taxable year (computed...of any distributions made during the taxable year) and if, prior to the date of enactment of the Revenue Act of 1942, the corporation paid all or any...

...(1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...the amount of the earnings and profits at the time (lie distribution wag made. * * * (b) SOURCE OP DISTRIBUTIONS. — For the purposes of this chapter...

...and profits accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the earnings and profits of the taxable year (computed...of any distributions made during the taxable year) and if, prior to the date of enactment of the Revenue Act of 1942, the corporation paid all or any...

...(1) ont of Its earning* or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...reason of any distributions made during the taxable yeir). without regard to the amount of the earnings and profits at the time the distribution was made....

...and profits accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the earnings and profits of the taxable year (computed...of any distributions made during the taxable year) and if, prior to the date of enactment of the Revenue Act of 1942, the corporation paid all or any...