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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 682
by United States. Board of Tax Appeals - 1934
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 302

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 904 pages

...for income tax purposes to cash or property, and under § 115 (b) was presumed to have been made "out of earnings or profits to the extent thereof, and...the most recently accumulated earnings or profits." In no sense, therefore, can it be said to have been "held" by Gowran prior to its declaration.2 Since...

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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 302

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 916 pages

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Internal revenue bulletin: Cumulative bulletin, Part 1

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1954

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Georgia Bar Journal, Volume 17

1954 - 564 pages

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American Federal Tax Reports, Volume 21

1939 - 1338 pages

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The Code of Federal Regulations of the United States of America ..., Volume 26

1944 - 1392 pages

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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages

...in general. 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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Taxes, Volume 24

1946 - 1288 pages

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The Code of Federal Regulations of the United States of ..., Volume 7, Issue 1

1989 - 1028 pages

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Tax Court Memorandum Decisions, Volume 1

Commerce Clearing House - 1946 - 1128 pages

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