 | United States. Internal Revenue Service - 1931 - 502 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...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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...profits of what year or years such dividends were paid ; 240 treating dividends paid in the first sixty days of any year as having been paid from the accumulated... | |
 | United States. Internal Revenue Service - 1936 - 604 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...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise) , and in other respects treating dividends as having been paid... | |
 | 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...accumulated profits of the preceding year or years (unless to his satisfaction shown otherwise), and in other respects treating dividends as having been paid... | |
 | United States. Congress. Senate. Committee on Finance - 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... | |
 | 1924 - 1040 pages
...excess-profits taxes imposed upon or with respect to saich profits or income ; and the commissioner with the approval of the secretary shall have full...determine, from the accumulated profits of what year or у ояге snrh dividends were paid: treating dividends nnM in the. first sixty dnye of алу year... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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...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... | |
 | 1940 - 1806 pages
...and excessprofits taxes Imposed upon or with respect to such profits or Income; and the Commissioner oducts furnished by them, or (b) for the purpose of...at actual cost, plus necessary expenses. Exemption to his satisfaction shown otherwise), and in other respects treating dividends as having been paid... | |
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In the first sixty 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... 
