 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
 | Dennis Hartman - 1932 - 296 pages
[ Sorry, this page's content is restricted ] | |
 | 1930 - 1114 pages
[ Sorry, this page's content is restricted ] | |
 | Idaho - 1931 - 628 pages
[ Sorry, this page's content is restricted ] | |
 | Idaho - 1931 - 624 pages
[ Sorry, this page's content is restricted ] | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...securities. — The general rule, provided in section 115 (b), that every distribution is made out of earnings or profits to the extent thereof and from...the most recently accumulated earnings or profits, does not apply to a distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation... | |
 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 pages
...hearings were held by the Ways and Means Committee upon either subject. I. PROPOSAL TO TAX EARNINGS OK PROFITS ACCUMULATED OR INCREASE IN VALUE OF PROPERTY ACCRUED BEFORE MARCH 1, 1913 Section 115 (b), (d), (g) There is appended hereto Exhibit A, which shows the language of section 115... | |
 | United States. Court of Claims - 1932 - 834 pages
...states what dividends shall be exempt. The provision is administrative in its nature and declares that " any earnings or profits accumulated or increase in value of property accrued prior to March 1, 1913, may be distributed exempt from the tax * * *." Here, again, the word " accrued... | |
 | 1932 - 1652 pages
[ Sorry, this page's content is restricted ] | |
| |
