 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year) , without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | Administrative law - 1940 - 1806 pages
...of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of r the collection of such taxes shall be begun after...taxes became due. (2) In case of a false or fraudu without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
 | Administrative law - 1939 - 1030 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | Administrative law - 1941 - 1688 pages
...of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year) without regard to the amount of the earnings and profits at the time the distribution was made, to... | |
 | United States. Board of Tax Appeals - Taxation - 1941 - 1630 pages
...Its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. *••*••... | |
 | United States. Internal Revenue Service - Taxation - 1937 - 874 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. (b)... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1942 - 1228 pages
...its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the...of any distributions made during the taxable year), without regard to the amount of the earnings and profits at the time the distribution was made. Section... | |
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February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions made during the taxable year), without regard to the amount of the earnings and... 
