| 1961 - 636 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... | |
| United States, Walter Elbert Barton - 1950 - 1126 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 power to determine from Beginning in 1948 Beginning in 1946 and 1947 Sec. 131. (e) Proof of credits. Same us 1944. Sec. 131.... | |
| United States. Internal Revenue Service - 1963 - 1402 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 toe accumulated profits of the preceding year or years... | |
| United States. Internal Revenue Service - 1955 - 752 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...determine from the accumulated profits of what year or yean such dividends were paid; treating dividends paid in the first sixty days of any year as having... | |
| United States. Tax Court - 1956 - 1232 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...determine from the accumulated profits of what year or yeara such dividends were paid ; treating dividends paid In the first sixty days of any year as having... | |
| United States. Congress. Senate. Committee on Finance - 1962 - 1080 pages
...(2), dividends paid by a foreign corporation during the first 60 days of any year shall be treated as having been paid from the accumulated profits of the preceding year or years." Section 12 This section amends section 911 of the Internal Revenue Code dealing with the exclusion... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1468 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... | |
| United States. Internal Revenue Service - 1976 - 612 pages
...respect to such profits or income by any foreign country or by any possession of the United States. The Secretary shall have full power to determine from...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... | |
| |