 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt ; to the extent that such amount has been so paid or set aside. For the purposes of this paragraph, a requirement to pay or set aside an amount... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...is required (by a provision of a, written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...discharge of a debt, or to be irrevocably set aside ivithin the taxable year for the discharge of a debt; to the extent that such amount has been so paid... | |
 | Administrative law - 1939 - 1030 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...within the taxable year for the discharge of a debt ; *tFor statutory and source citations, see note to § 3.1-1. Page 171 to the extent that such amount... | |
 | United States. Board of Tax Appeals - Taxation - 1939 - 1380 pages
...taxable year on account of the purchase price. There is in fact no provision of the contract which expressly deals with the disposition of earnings and profits of the taxable year. The contract did not require that $12,000, or any other amount of the earnings of the year 1936, should... | |
 | Big business - 1940 - 1424 pages
...by contracts (executed prior to May 1, 1936, and express!}7 dealing with the payment of dividends) "to be paid within the taxable year in discharge of...within the taxable year for the discharge of a debt." 18 These deductions from and credits against net income resulted in "undistributed net income" which... | |
 | United States. Supreme Court - Courts - 1941 - 844 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt; to the extent that such amount has been so paid or set aside." •HR 12395, 74th Cong., 2d Sess., §§ 14, 15, and 16; see H. Rep. No. 2475,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1941 - 854 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt; to the extent that such amount has been so paid or set aside." •HR 12395, 74th Cong., 2d Scss., §§ 14, 15, and 16; see H. Rep. No. 2475,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1941 - 840 pages
...is required (by a provision of a written contract executed by the corporation prior to May 1, 1936, which provision expressly deals with the disposition...of a debt; to the extent that such amount has been so paid or set aside." *HR 12395, 74th Cong., 2d Sess., §§ 14, 15, and 16; see H. Rep. No. 2475,... | |
 | United States. Congress. House. Temporary National Economic Committee - Big business - 1940 - 1290 pages
...required by contracts (executed prior to May 1, 1936, and expressly dealing with the payment of dividends) "to be paid within the taxable year in discharge of...within the taxable year for the discharge of a debt." '* These deductions from and credits against net income resulted in "undistributed net income" which... | |
 | United States. Board of Tax Appeals - Taxation - 1941 - 1356 pages
...but that it was required to do so by a provision of a written contract executed before May 1, 1936, which provision expressly deals with the disposition of earnings and profits of the taxable year, and that the payment or setting aside of earnings was in discharge of a debt. As used in section 26... | |
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An amount equal to the portion of the earnings and profits of the taxable year which is required (by a provision of a written contract executed by the corporation prior to May 1, 1936. which provision expressly deals with the disposition of earnings and... 
