Hidden fields
Books Books
" 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 682
by United States. Board of Tax Appeals - 1934
Full view - About this book

General Laws of the State of Minnesota

Minnesota - 1953 - 1340 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 pages
...added.] (b) Source of Distributions. — For the purposes of this chapter every distribution is made out of earnings or profits to the extent thereof, and...increase in value of property accrued, before March 1,1913, may ~be distributed exempt from tax, after the earnings and profits accumulated after February...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - 1937 - 710 pages
...revenue act of 1928 which provides that — For the purposes of this Act every distribution is made out of earnings or profits to the extent thereof, and...the most recently accumulated earnings or profits. It is contended that this provision is controlling here and that consequently the distribution made...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...cost or value basis of his stock) under the taxing statute which provides that the increase in the value of property accrued before March 1, 1913, may be distributed exempt from tax; and (2) where the trustees of an estate are granted discretion to determine all questions as between...
Full view - About this book

The Federal Reporter

1945 - 1204 pages
[ Sorry, this page's content is restricted ]
No preview available - About this book

The Federal Reporter

1930 - 1124 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Statutes of the United States of America

United States - 1921 - 642 pages
...earnings or profits, to the extent of such earnings or profits accumulated since February 28, 1913; but any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax, after the earnings and profits stock...
Full view - About this book

United States Revenue Act of 1921: Annotated and Indexed, Part 1

National City Company - 1921 - 116 pages
[ Sorry, this page's content is restricted ]
Snippet view - About this book

Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...earnings or profits, to the extent of such earnings or profits accumulated since February 28, 1913; but any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
Full view - About this book

Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...earnings or profits, to the extent of such earnings or profits accumulated since February 28, 1913; but any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax, after the earnings and profits accumulated...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF