The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 - Administrative law |
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Page 1710
The dividend paid on Decem- ized by all the shareholders of the corber 15 may , by appropriate corporate ac- poration , or ( 2 ) that the part of the tion , be made as one effecting a distribu - distribution received by the shareholder ...
The dividend paid on Decem- ized by all the shareholders of the corber 15 may , by appropriate corporate ac- poration , or ( 2 ) that the part of the tion , be made as one effecting a distribu - distribution received by the shareholder ...
Page 1713
If | whole or any part of the consent stock ( as there were 1 or more days during such defined in paragraph ( 1 ) ) , which part of last month on which was payable a par- not in connection with a consent distributhe distribution , if ...
If | whole or any part of the consent stock ( as there were 1 or more days during such defined in paragraph ( 1 ) ) , which part of last month on which was payable a par- not in connection with a consent distributhe distribution , if ...
Page 1795
accumulated , or increase in value of property ( d ) Other distributions from capital . - II accrued , before March 1 , 1913 , may be dis- any distribution ( not in partial or complete tributed exempt from tax , after the earnings ...
accumulated , or increase in value of property ( d ) Other distributions from capital . - II accrued , before March 1 , 1913 , may be dis- any distribution ( not in partial or complete tributed exempt from tax , after the earnings ...
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
4 other sections not shown
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accordance acquired addition adjusted alien allowed amended amount applicable assessment authorized basis beginning bond capital centum claim close collection collector Commissioner complete computed considered contract corporation cost deductions deficiency determined distribution dividends earnings employees ending example excess exchange exemption expenses Federal filed foreign Form gain or loss gross income holding imposed income tax individual interest Internal Revenue Internal Revenue Code issued less liability limited liquidation loss manufacturer means ment method net income nonresident operating organized paid paragraph partnership payment percent performed period person poration portion prescribed prior production profits purchased reason received refund regulations relating resident respect Revenue Act rule securities shareholder shares sources subcontract surtax taxable taxpayer term thereof tion trade trust United