 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
 | United States. Tax Court - 1971 - 1470 pages
...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... | |
 | United States. Tax Court - 1989 - 1448 pages
...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... | |
 | Harry G. Henn - 1974 - 1332 pages
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 | California - 1975 - 790 pages
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 | 1959 - 858 pages
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 | 1949 - 774 pages
...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... | |
 | Donald Kehl - 1976 - 367 pages
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