 | 1949 - 776 pages
...rule. 29.503 (b)-l Convertible securities. 29.504-1 Undistributed subchapter A net Income. 29.504-2 Amounts used or Irrevocably set aside to pay or to...Indebtedness of any kind Incurred prior to January 1, 1934. 29.504-8 Retroactive application. 29.504-4 Claim for benefit of section 186 of the Revenue Act of 1942.... | |
 | 1984 - 524 pages
...amounts used or irrevocably set aside to pay or to retire indebtedness of any kind incurred before January 1, 1934, if such amounts are reasonable with...reference to the size and terms of such indebtedness. See § 1.545-3 for the deduction in computing undistributed personal holding company income of amounts... | |
 | 1986 - 610 pages
...personal holding company income, section 545(b)(7) provides that there shall be allowed as a deduction amounts used or irrevocably set aside to pay or to retire indebtedness of any kind incurred before January 1, 1934, if such amounts are reasonable with reference to the size and terms of such... | |
 | 1992 - 584 pages
...irrevocably set aside "> Pay or to retire indebtedness of any tod incurred before January 1, 1934, »such amounts are reasonable with reference to the size and terms of such indebtedness. See § 1.545-3 for the deaction in computing undistributed Personal holding company income of Amounts... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...preceding taxable year and not in the year of distribution; Sec. 5O4. (b) Amounts used or irrevocably Bet aside to pay or to retire indebtedness of any kind...reference to the size and terms of such indebtedness; Sec. 5O4. (c) Dividends paid after the close of the taxable year and before the 15th day of the third... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...as a dividend paid in such preceding taxable year and not in the year of distribution; Sec. 5O4. (b) Amounts used or irrevocably set aside to pay or to...reference to the size and terms of such indebtedness; Sec. 5O4. (c) Dividends paid after the close of the taxable year and before the 15th day of the third... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...amounts used or irrevocably get aside to pay or to retire Indebtedness of any kind incurred before January 1, 1934, If such amounts are reasonable with...reference to the size and terms of such indebtedness. See § 1.545-3 for the deduction in computing undistributed personal holding company income of amounts... | |
 | 1961 - 566 pages
...personal holding company income, section 545 (b) (7) provides that there shall be allowed as a deduction amounts used or irrevocably set aside to pay or to retire indebtedness of any kind incurred before January 1, 1934, if such amounts are reasonable with reference to the size and terms of such... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - 754 pages
...amounts used or irrevocably set aside to pay or to retire indebtedness of any kind incurred before January 1, 1934, if such amounts are reasonable with...reference to the size and terms of such indebtedness." In order to correct the inequities which might otherwise result, we suggest that there be added to... | |
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January 1, 1934, if such amounts are reasonable with reference to the size and terms of such indebtedness. 
