 | 1941 - 1688 pages
...and excess-profits taxes Imposed upon or with respect to such profits or income; and the Commissioner rior to the iration of 30 days from the close of proposed period for to his satisfaction shown otherwise), and In other respects treating dividends aa having been paid... | |
 | 1939 - 1030 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...the accumulated profits of what year or years such Page 336 dividends were paid ; treating dividends paid in the first sixty days of any year as having... | |
 | United States - 1964 - 1098 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. 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 - 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. 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... | |
 | Philippines - 1945 - 1064 pages
...taxes imposed upon or with respect to such profits or income ; and the Collector of Internal Revenue shall have full power to determine from the accumulated...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. Tax Court - 1945 - 1392 pages
...with respect to such profits or Income ; and the Commissioner with the approval of the Secretary Bhall have full power to determine from the accumulated...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. 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... | |
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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... 
