 | 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... | |
 | 1960 - 880 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 his satisfaction shown otherwise), and in other respects treating dividends as having been paid... | |
 | 1967 - 2196 pages
...were paid, treating dividends paid In the first 60 days of any year as having Title 26— Chapter I 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... | |
 | 1970 - 868 pages
...profits of what year or yean dividends were paid, treating divldem in the first 60 days of any year as been paid from the accumulated profits of the preceding year or years (unless to hlB satisfaction shown otherwise), and In other respects treating dividends as having been paid... | |
 | 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... | |
 | 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.... | |
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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... 
