| United States. Internal Revenue Service - 1935 - 490 pages
...purposes of the tax imposed by section 13 or 204: (B) Amounts used or set aside to retire indebtedness incurred prior to January 1, 1934, if such amounts...reference to the size and terms of such indebtedness; and (C) Dividends paid during the taxable year. (3) The term "adjusted net income" means the net income... | |
| United States. Internal Revenue Service - 1939 - 636 pages
...reasonable with reference to the size and the terms of such indebtedness (see article 355-2). ART. 355-2. Amounts used or irrevocably set aside to pay or to...indebtedness of any kind incurred prior to January 1, 1034. — (a) Indebtedness. — The term "indebtedness" means an obligation, absolute and not contingent,... | |
| United States. Congress. House. Committee on Ways and Means - 1942 - 1270 pages
...operating losses), for such preceding taxable year (if beginning after December 31, 1937); and "(4) Amounts used or irrevocably set aside to pay or to retire indebtedness of any kind, if such amounts are reasonable with respect to the size and terms of such indebtedness. As used in... | |
| United States. Tax Court - 1943 - 1262 pages
...computing undistributed adjusted net income for 1936, "Amounts used or set aside to retire indebtedness incurred prior to January 1, 1934, if such amounts...reference to the size and terms of such indebtedness," are deductible from adjusted net income. Sec. 351 (b) (2) (B) , Revenue Act of 1936. Beginning with... | |
| United States. Internal Revenue Service - 1944 - 386 pages
...(2), computed without the benefit of the credit for interest on certain Government obligations, (6) amounts used or irrevocably set aside to pay or to...reference to the size and terms of such indebtedness, and (c) dividends paid after the close of the taxable year and before the 15th of the third month following... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...operating losses), for such preceding taxable year (if beginning after December 31, 1937) ; and (4) Amounts used or irrevocably set aside to pay or to retire indebtedness of any kind, if such amounts are reasonable with respect to the size and terms of such indebtedness. As used in... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...losses), for such preceding taxable year (if beginning after December 31, 1937); and Sec. 27. (a) (4) Amounts used or irrevocably set aside to pay or to retire indebtedness of any kind, if such amounts are reasonable with respect to the size and terms of such indebtedness. As used in... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...operating losses), for such preceding taxable year (if beginning after December 31, 1937); and (4) Amounts used or irrevocably set aside to pay or to retire indebtedness of any kind, if such amounts are reasonable with respect to the size and terms of such indebtedness. As used in... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...operating losses), for such preceding taxable year (if beginning after December 31, 1937) ; and (4) Amounts used or irrevocably set aside to pay or to retire indebtedness of any kind, if such amounts are reasonable with respect to the size and terms of such indebtedness. As used in... | |
| 1954 - 1486 pages
...undistributed subchapter A net income; definition. 39.504-1 Undistributed subchapter A net Income. 89.504-2 Amounts used or irrevocably set aside to pay or to...Indebtedness of any kInd Incurred prior to January 1, 1934. 39.505 Statutory provisions; subchapter A net income; definition for the purpose of this subchapter.... | |
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