 | Irving Bank-Columbia Trust Company - 1925 - 152 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...and excessprofits 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. Joint Committee on Internal Revenue Taxation - 1927 - 414 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... | |
 | Eric Louis Kohler - 1927 - 618 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 die accumulated profits of what year or years such dividends were paid ; treating dividends paid in... | |
 | United States - 1928 - 268 pages
...and excessprofits 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 - 1928 - 1164 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... | |
 | Robert Hiester Montgomery - 1927 - 592 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... | |
 | Robert Hiester Montgomery - 1923 - 1760 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 were paid; treating dividends paid in the first * [Former Procedure] Under the 1918 law [section 240 (c) ] the foreign income lax to be allowed as... | |
 | 1954 - 766 pages
...excess-profits taxes imposed upon or with respect to iuch profits or income; and the Commisвшлег with the approval of the Secretary shall have full power to determine from the accumulated profita of what year or years юс h dividends were paid; treating dividends paid in th* first sixty... | |
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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... 
