 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 682by United States. Board of Tax Appeals - 1934Full view - About this book
 | California - 1958 - 634 pages
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 | Puerto Rico - 1955 - 700 pages
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 | United States. Internal Revenue Service - 1955 - 1158 pages
...• "(b) SOURCE OF DISTRIBUTIONS. "For the purposes of this chapter every distribution Is made out of earnings or profits to the extent thereof, and...the most recently accumulated earnings or profits. • • • "(J) VALUATION OF DIVIUKND. "If the whole or any part of a dividend Is paid to a shareholder... | |
 | Wisconsin - 1955 - 890 pages
...made. Except as otherwise provided in this chapter, 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 chapter, treated as... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1955 - 152 pages
...the taxable year. There is a general presumption that every distribution is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits. If the distribution is made in property other than money, the amount of the distribution... | |
 | Wisconsin - 1955 - 850 pages
...made. Except as otherwise provided in this chapter, 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 chapter, treated as... | |
 | 1953 - 1390 pages
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 | 1954 - 1408 pages
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