...and regulations prescribed by the Commissioner, with the approval of the Secretary. SBC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax — • (a) INTEREST ON OBLIGATIONS OP THE UNITED STATES AND ITS INSTRUMENTALITIES. — The amount...

...and regulations prescribed by the Commissioner, with the approval of the Secretary. SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax — (a) INTEREST ON OBLIGATIONS OF THE UNITED STATES AND ITS INSTRUMENTALITIES.. — The amount received...

...profits not distributed during the tax year by way of dividends. Section 26 (c) 1 "Sec. 26. Credits of Corporations. In the case of a corporation the...of dividends. — An amount equal to the excess of Ihe adjusted net income over the aggregate of the amounts which can be distributed within the taxable...

...and regulations prescribed by the Commissioner, with the approval of the Secretary. SEC. 26. CREDITS OF CORPORATIONS. In the case of a corporation the...extent provided in the various sections imposing tax — (a) INTEREST ON OBLIGATIONS OF THE UNITED STATES AND ITS INSTRUMENTALITIES. — The amount received...

...accumulated earnings and profits as of the close of the preceding taxable year . . . ." 2 MOStat, 1648, 1664. "In the case of a corporation the following credits...extent provided in the various sections imposing tax — "(1) PROHIBITION ON PAYMENT OF DIVIDENDS. An amount equal to the excess of the adjusted net income...

...accumulated earnings and profits as of the close of the preceding taxable year . . . ." 2 M9Stat, 1648, 1664. "In the case of a corporation the following credits...extent provided in the various sections imposing tax — " ( 1 ) PROHIBITION ON PAYMENT OP DIVIDENDS. An amount equal to the excess of the adjusted net...

...earnings and profits as of the close of the preceding taxable year . . . ." 2 1 49 Stat. 1648, 1664. "In the case of a corporation the following credits...extent provided in the various sections imposing tax — "(1) PROHIBITION ON PAYMENT OF DIVIDENDS. An amount equal to the excess of the adjusted net income...

...credits of corporations; cross references; dividends paid on certain preferred stock. Sac 26. Credits of corporations. In the case of a corporation the...the extent provided in the various sections imposIng tax(e) Income subject to excess profits tax. IRepealed by sec. 122 (g) (1), Rev. Act 1945.1 (f) Dividends...

...Dec. 31, 1943. Sec. 25 (b) (3) was also amended previously by Sec. 103, RA of 1943 aa shown In fn. 4. Sec. 26. Credit* of corporations. In the case of a...extent provided in the various sections imposing tax— 4 Sec. 103, RA of 1943, amended 25 (b) (3), 1. RC, to read as follows: "(3) DETERMINATION OF STATUS.—For...

...of taxation depends upon the substance of a transaction. Commissioner v. Court 'SEC. 26. CREDITS OP CORPORATIONS. In the case of a corporation the following...extent provided In the various sections Imposing tax — • •««••• (b) DIVIDENDS RECEIVED. — An amount equal to the sum of — (1) Is GENERAL...