 | United States. Internal Revenue Service - 1951 - 1868 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. 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. Tax Court - 1962 - 1266 pages
...excess-profits taxes Imposed upon or with respect to such profits or Income; and tn« 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... | |
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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... 
