 | United States. Tax Court - 1945 - 1392 pages
...included in the Revenue Act of 1924 or in later acts. 1 Section 201 (b), Revenue Act of 1924, reads : "For the purposes of this Act every distribution Is...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property nccrued, before March 1, 1013,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...without regard to section 47 (c)."] (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | United States. Tax Court - 1945 - 1468 pages
...Internal Revenue Code, section 110(b) : "(b) SOCBCI or DISTRIBUTIONS. — For the purposes of this chapter every distribution Is made out of earnings or profits...and from the most recently accumulated earnings or pro&ts. Any earnings or profits accumulated or Increase in value of property accrued, before March... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...without regard to section 47 (c)."] (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913;... | |
 | United States. Supreme Court - 1949 - 994 pages
...year), without regard to the amount of the earnings and profits at the time the distribution was made. "(b) SOURCE OF DISTRIBUTIONS. — For the purposes...the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913,... | |
 | 1949 - 776 pages
...distributions in general, (a) For the purpose of income taxation every distribution made by a corporation is made out of earnings or profits to the extent thereof...the most recently accumulated earnings or profits. In determining the source of a distribution, consideration should be given first, to the earnings or... | |
 | 1969 - 268 pages
...312Ш and § 1.312-10. (b) The general rule provided in section 316 that every distribution is madu out of earnings or profits to the extent thereof and...the most recently accumulated earnings or profits does not apply to: (I) The distribution, in pursuance of a plan of reorganization, by or on behalf... | |
 | 2002 - 596 pages
...312(i) tnd §1.312-10. (b) The general rule provided in section 316 that every distribution is made Dut of earnings or profits to the extent thereof and from...the most recently accumulated earnings or profits does not a,pply to: (1) The distribution, in pursuance of a, plan of reorganization, by or on behalf... | |
 | 1998 - 512 pages
...the purpose of Income taxation every distribution made by a corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits. In determining- the source of a distribution, consideration should be given first, to... | |
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... (b) Source of Distributions. — For the purposes of this Act every distribution Is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits. 
