February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and... Internal Revenue Bulletin: Cumulative bulletin - Page 263by United States. Internal Revenue Service - 1965Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...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 of the...of any distributions made during the taxable year) , without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...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 of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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 of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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 of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
| 1941 - 1688 pages
...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 of the...of any distributions made during the taxable year) without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
| 1940 - 1806 pages
...of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of r the collection of such taxes shall be begun after...taxes became due. (2) In case of a false or fraudu without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
| 1939 - 1030 pages
...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 of the...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... | |
| United States. Board of Tax Appeals - 1941 - 1630 pages
...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 of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. *••*••... | |
| United States. Internal Revenue Service - 1937 - 874 pages
...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 of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
| United States. Congress. House. Committee on Ways and Means - 1942 - 1228 pages
...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 of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. Section... | |
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