 | United States. Tax Court - 1984 - 1122 pages
...Rul. 69-447, 1969-2 CB 153. In that ruling, pursuant to the authority granted him under sec. 902(c) to "determine from the accumulated profits of what year or years such dividends were paid," the Commissioner concluded that "any dividends paid after the first 60 days of the taxable year are... | |
 | United States. Tax Court - 1991 - 968 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... | |
 | United States - 1939 - 780 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...profits of what year or years such dividends were paidj treating dividends paid in the first sixty days of any year as having been paid from the accumulated... | |
 | 1975 - 732 pages
...accumulated profits of what year or years such 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 (unless to hie satisfaction shown otherwise), and In other respects treating dividend! ns having been paid from... | |
 | United States. Tax Court - 1944 - 1254 pages
...respect to such profits or Income ; and the Commissioner with the approval of the Secretary shall hare full power to determine from the accumulated profits...year or years such dividends were paid : treating IMdends paid in the first sixty days of any year as having been paid from the accumulated profits of... | |
 | 1966 - 516 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... | |
 | 1970 - 556 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 deteimination, any dividends which are paid in the... | |
 | 1973 - 618 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... | |
 | 1968 - 544 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... | |
 | 1969 - 556 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 nrnUng auch 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,... 
