| Philippines - Law - 1986 - 492 pages
...excess profits taxes imposed upon or with respect to such profits or income ; and the Commissioner shall have full power to determine from the accumulated profits of what year or when used in years such dividends were paid, treating dividends paid in the first 60 days of any year... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full power to determine from die accumulated profits of what year or years such dividends were paid ; treating dividends paid in... | |
| Robert Hiester Montgomery - Excess profits tax - 1923 - 1760 pages
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...dividends were paid; treating dividends paid in the first * [Former Procedure] Under the 1918 law [section 240 (c) ] the foreign income lax to be allowed as... | |
| Corporations - 1954 - 766 pages
...excess-profits taxes imposed upon or with respect to iuch profits or income; and the Commisвшлег with the approval of the Secretary shall have full power to determine from the accumulated profita of what year or years юс h dividends were paid; treating dividends paid in th* first sixty... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...excess-profits taxes imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...profits of what year or years such dividends were paidj treating dividends paid in the first sixty days of any year as having been paid from the accumulated... | |
| Almanacs, American - 1924 - 1040 pages
...excess-profits taxes imposed upon or with respect to saich profits or income ; and the commissioner with the approval of the secretary shall have full...determine, from the accumulated profits of what year or у ояге snrh dividends were paid: treating dividends nnM in the. first sixty dnye of алу year... | |
| United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...and excess-profits taxes imposed upon or with respect to such profits or income; and the Commissioner with the approval of the Secretary shall have full...profits of what year or years such dividends were paidj treating dividends paid in the first sixty days of any year as having been paid from the accumulated... | |
| Administrative law - 1939 - 1030 pages
...excess-profits taxes imposed upon or with respect to such profits or income ; and the Commissioner with the approval of the Secretary shall have full...the accumulated profits of what year or years such Page 336 dividends were paid ; treating dividends paid in the first sixty days of any year as having... | |
| United States - Law - 1964 - 1098 pages
...excess profits taxes imposed on or with respect to such profits or income. The Secretary or his delegate shall have full power to determine from the accumulated...dividends were paid, treating dividends paid in the first 60 days of any year as having been paid from the accumulated profits of the preceding year or years... | |
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