 | United States - 1953 - 1744 pages
...and excess-profits taxes imposed upon or with respect to such profite or income; and the Commissioner with the approval of the Secretary shall have full power to determine from the accumulated profite of what year or years such dividends were paid; treating dividends paid in the first sixty... | |
 | United States. Board of Tax Appeals - 1941 - 1630 pages
...excess-profits taxes Imposed upon or with respect to such profits or Income ; and the Commissioner with the approval of the Secretary shall have full power to determine from the accumulated profitn of what year or years such dividends were paid ; treating dividends paid In the first sixty... | |
 | United States. Tax Court - 1944 - 1686 pages
...re«T>eet to such profits or Income ; and the Commissioner with the approval of the Secretary (bill have full power to determine from the accumulated profits of what year or years • och dividends were paid ; treating dividends paid in the first sixty days of any year as having... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...dividends paid in the first sixty days of any year аз having been paid from the accumulated profits of the preceding year or years (unless to his satisfaction... | |
 | United States. Tax Court - 1945 - 1344 pages
...excess-profits taxes Imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...from the accumulated profits of what year or years anch dividends were paid ; treating dividends paid in the first sixty days of any year as having been... | |
 | 1977 - 866 pages
...excess profits taxes imposed on or with respect to such profits or income. The Secretary or his delegate shall have full power to determine from the accumulated...dividends were paid, treating dividends paid in the first 60 days of any year as having been paid from the accumulated profits of the preceding year or years... | |
 | 1978 - 952 pages
...excess profits taxes imposed on or with respect to such profits or Income. The Secretary or his delegate shall have full power to determine from the accumulated...dividends were paid, treating dividends paid in the flnt 60 days of any year as having been paid from the accumulated profits of the preceding year or... | |
 | 1966 - 764 pages
...taxes Imposed on or with respect to such proflts or Income The Secretary or his delegate shall hare full power to determine from the accumulated profits...dividends were paid, treating dividends paid in the first 60 days of any year as having been paid from the accumulated profits of the preceding year or yeans... | |
 | 1966 - 500 pages
...imposed on or with respect to such profits or income. The Secretary or his delegate shall havefull power to determine from the accumulated profits of...dividends were paid, treating dividends paid in the first 60 days of any year as having 92 § 1.902-1 been paid from the accumulated profits oí the preceding... | |
 | 1977 - 864 pages
...return of the taxpayer claiming a credit by virtue of the provisions of section 902 shall have the power to determine from the accumulated profits of what year or years the dividends received were paid. In making such determination, any dividends which are paid in the... | |
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... days of any year as having been paid from the accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid from the most recently accumulated gains, profits,... 
