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 1797
In regarded as out of earnings or profits of Any distribution by a corporation out the taxable year shall be considered a of earnings or profits accumulated prior taxable dividend to the extent of the to March 1 , 1913 , or out of ...
In regarded as out of earnings or profits of Any distribution by a corporation out the taxable year shall be considered a of earnings or profits accumulated prior taxable dividend to the extent of the to March 1 , 1913 , or out of ...
Page 2442
cated wholly or in part upon section 5 of abandoned prior to May 13 , 1938 , may , Public , No. 198 , 76th Congress , and appli- upon written notice from the claimant or cation is filed on or after July 19 , 1939 , her representative to ...
cated wholly or in part upon section 5 of abandoned prior to May 13 , 1938 , may , Public , No. 198 , 76th Congress , and appli- upon written notice from the claimant or cation is filed on or after July 19 , 1939 , her representative to ...
Page 2444
application is not filed within 1 year from date of death , but in no event prior $ 5.2575 Death due to paralysis , pareto July 19 , 1939 . sis , blindness or while helpless or bed( 3 ) Any claim for compensation or ridden ; Public , No ...
application is not filed within 1 year from date of death , but in no event prior $ 5.2575 Death due to paralysis , pareto July 19 , 1939 . sis , blindness or while helpless or bed( 3 ) Any claim for compensation or ridden ; Public , No ...
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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