| United States. Board of Tax Appeals - 1941 - 1630 pages
...year, pursuant to the provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition of earnings and profits of th* taxable year, and that therefore it comes literally within the terms of the statute. The Commissioner... | |
| United States. Board of Tax Appeals - 1942 - 1324 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...the taxable year) to be paid within the taxable year for the discharge of a debt, irrevocably set aside within the taxable year for the discharge of a debt... | |
| United States. Tax Court - 1943 - 1262 pages
...Is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt ; to the extent that such amount has been so paid or set aside. For the purposes of this paragraph, a requirement to pay or set aside an amount... | |
| United States. Tax Court - 1944 - 1686 pages
...prior to May 1, 1936, which provision expressly deali with the disposition of earnings and profits of a taxable year) to be paid within the taxable year In...the taxable year for the discharge of a debt ; to tlie extent that such amount has been so paid or set aside. • * * because prior to declaration of... | |
| United States. Supreme Court - 1945 - 446 pages
...contract must contain a provision requiring that a portion of such earnings and profits either (a) "be paid within the taxable year in discharge of a debt," or (b) "be irrevocably set aside within the taxable year for the discharge of a debt." A taxpayer whose... | |
| United States. Tax Court - 1944 - 1334 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition of earnings and profits of the taxable yenr) to be paid within the taxable year in discharge of a debt, or to be irrevocably set aside within... | |
| United States. Tax Court - 1945 - 1392 pages
...Is required (by a provision of a written contract executed by the corporation prior to May 1, 10.16, which provision expressly deals with the disposition of earnings and profits of a taxable year) to be paid within the taxable year in discharge of a debt, or to be irrevocably set... | |
| United States. Tax Court - 1943 - 1330 pages
...a writ* contract executed by the corporation prior to May 1, 3936, which provision expressly Arwith the disposition of earnings and profits of the taxable year) to be paid within * taxable year in discharge of a debt, or to be irrevocably set aside within the taxable T^5? for the... | |
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