Internal revenue bulletin: Cumulative bulletin, Part 2G.P.O., 1940 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Page 115
... distribution which (under the law applicable to the year in which the distribution was made) was not a taxable dividend to the shareholders of the second corporation, section 115(1) prescribes certain rules. It provides that the amount ...
... distribution which (under the law applicable to the year in which the distribution was made) was not a taxable dividend to the shareholders of the second corporation, section 115(1) prescribes certain rules. It provides that the amount ...
Page 463
... distribution' means a distribution by a corporation to its shareholders, and the term ' distribution in stock ' means a distribution by a corporation in its stock or rights to acquire its stock. To the extent that a distribution in ...
... distribution' means a distribution by a corporation to its shareholders, and the term ' distribution in stock ' means a distribution by a corporation in its stock or rights to acquire its stock. To the extent that a distribution in ...
Page 514
... distribution was made. This rule avoids the necessity of adjusting the earnings and profits of the taxable year by reason of the excess-profits tax imposed with respect to such earnings or by reason of any distribution made during such ...
... distribution was made. This rule avoids the necessity of adjusting the earnings and profits of the taxable year by reason of the excess-profits tax imposed with respect to such earnings or by reason of any distribution made during such ...
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adjusted basis allowed amortization deduction amount applicable approved Article assets base period beginning after December bonds calendar cent centum in addition certificate certiorari Chapter claim Commissioner of Internal contract or subcontract cost Court December 31 defense tax determined dividends earnings and profits election emergency facility employees entitled Estate tax excess-profits credit excess-profits net income excess-profits tax exchange exemption February 28 Federal income tax filed foreign corporations gift tax gross income House bill included income tax purposes increase Internal Revenue Code invested capital issued January July June 25 June 30 lease lieu month Nonacquiescence nonresident alien individuals paid paragraph payment person prescribed prior provisions of section read as follows received refund Regulations 103 Revenue Act Secretary Social Security Act stocks tax Subchapter supra surtax net incomes Sweden tax imposed taxable year beginning taxpayer tion Title 26 Treasury Decision United wine