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 1796
If the whole or earnings or profits on hand at any of any part of a dividend is paid to a share the dates of distribution , since the total hoider in any medium other than money the distributions made during the year property received ...
If the whole or earnings or profits on hand at any of any part of a dividend is paid to a share the dates of distribution , since the total hoider in any medium other than money the distributions made during the year property received ...
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 1829
The net income for the $ 10,000 and the income and profits taxes calendar year 1938 and the income and paid or accrued to Great Britain and profits taxes paid or accrued to foreign Canada were $ 4,000 and $ 1,200 , respec- countries and ...
The net income for the $ 10,000 and the income and profits taxes calendar year 1938 and the income and paid or accrued to Great Britain and profits taxes paid or accrued to foreign Canada were $ 4,000 and $ 1,200 , respec- countries and ...
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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