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" Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed... "
Reports of the U.S. Board of Tax Appeals - Page 692
by United States. Board of Tax Appeals - 1934
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979
...provides that, except as otherwise provided in subtitle A, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits. Section 312(e) of the Code provides an exception to section 316 (a). Section 312 (e) provides...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...made. Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits. To the extent that any distribution is, under any provision of this subchapter, treated...
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Reports of the United States Tax Court, Volume 56

United States. Tax Court - 1971
...made. Kxrept as otherwise provided in this subtitle, every distribution Is made nut of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits. To the extent that any distribution is. under any provision of this subchapter, treated...
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Reports of the United States Tax Court, Volume 92

United States. Tax Court - 1989
...made. Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits. To the extent that any distribution is, under any provision of this subchapter. treated...
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Code of Federal Regulations

1949
...general, (a) For the purpose of income taxation every distribution made by a corporation is made out of earnings or profits to the extent thereof and from...the most recently accumulated earnings or profits. In determining the source of a distribution, consideration should be given first, to the earnings or...
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Code of Federal Regulations

1968
...made. Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits to the extent thereof, and from the most recently accumulated earnings and profits. To the extent that any distribution is, under any provision of this subchapter, treated...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...made. (b) SOURCE OF DISTRIBUTIONS. For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof, and...distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. Amounts...
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