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" ... (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this Act every distribution is made out of earnings or profits to the extent thereof, and from the most recently accumulated earnings or profits. Any earnings or profits accumulated, or increase... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 152
by United States. Court of Claims, Audrey Bernhardt - 1949
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...in money or in other property, out of its earnings or profits accumulated nfter February 28, 1913. (b) Source of distributions. — For the purposes...adjusted basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...the earnings or profits of the taxable year (computed as of the close of the taxable year toithout diminution by reason of any distributions made during...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...tax, after the earnings and profits accumulated after February 28, 1913, have been distributed, bnt any such tax-free distribution shall be applied against...adjusted basis of the stock provided in section 113. (c) Distributions in liquidation. — Amounts distributed in complete liquidation of a corporation...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...tax, after the earnings and profits accumulated after February 28, 1913, have been distributed, out any such tax-free distribution shall be applied against...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of earnings or profits...adjusted basis of the stock provided in section 113. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...extent thereof, and from the most recently accumulated earnings or profits. Any earnings or profit,-. accumulated, or increase in value of property accrued,...the adjusted basis of the stock provided in section J 1 3. (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...Subpart O — Distributions by Corporations — Dividends SEC. 115. Distributions by corporation*. — re proTided In section 113. (c) Distributions in liquidation. — Amounts distributed In complete liquidation...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...regard to the amount of the earnings and profits at the time the distribution was made. (b) Sonrce of distributions. For the purposes of this Act every...the adjusted basis of the stock provided in section na (c) Distributions in liquidation. Amounts distributed in complete liquidation of a corporation shall...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...earnings and profits accumulated after February 28, 1913. have been distributed, but any such tax -free distribution shall be applied against and reduce the...adjusted basis of the stock provided In section 113. (c) Distributions in liquidation. Amounts distributed In complete liquidation of a corporation shall...
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