 | United States. Tax Court - 1943 - 1296 pages
...No part of petitioner's "earnings and profits of the taxable year" is required by a contract "which expressly deals with the disposition of earnings and...within the taxable year for the discharge of a debt ; and no part of such amount of earnings and profits of the taxable year has been so paid or set aside.... | |
 | United States. Tax Court - 1944 - 1254 pages
...Is required (by a provision of a written contract executed by the corporation prior to May 1, 3988, which provision expressly deals with the disposition...and profits of the taxable year) to be paid within tb« taxable year In discharge of a debt, or to be irrevocably net aside within the taxable T»r for... | |
| |
An amount equal to the portion of the earnings and profits of the taxable year which 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... 
