 | United States. Court of Claims - Law reports, digests, etc - 1928 - 766 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...profits or surplus were accumulated by the corporation, * * * but nothing herein shall be construed as taxing any earnings or profits accrued prior to March... | |
 | United States - Law - 1917 - 706 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...corporation? joint-stock company, association, or insurance com?9Î3,r not P^ny, but nothing herein shall be construed as taxing any earnings or profits accrued... | |
 | Chester William Le Noir - Income tax - 1917 - 20 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...taxing any earnings or profits accrued prior to March ist, 1913, but such earnings or profits may be distributed in stock dividends or otherwise, exempt... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...but nothing herein shall be construed as taxing any earn*As amended October 3, 1917. 150 ings or profits accrued prior to March first, nineteen hundred... | |
 | Income tax - 1917 - 194 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...but nothing herein shall be construed as taxing any earn"As amended October S, 1917. I50 ings or profits accrued prior to March first, nineteen hundred... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...company, but nothing herein shall be construed as taxing earnings or profits accrued prior to March first, nineteer hundred and thirteen, but such earnings... | |
 | United States. Office of internal revenue - Income tax - 1917 - 36 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...joint-stock company, association or insurance company." Therefore, the dividend to which you refer is to be charged against the most recently accumulated earnings... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...joint-stock company, association, or insurance company, 308 but nothing herein shall be construed as taxing any earnings or profits accrued prior to March... | |
 | American Economic Association - Economics - 1917 - 654 pages
...constitute a part of the annual income of the distributee for the year in which received, and shall be taxed to the distributee at the rates prescribed...profits or surplus were accumulated by the corporation. . . ." This new method of taxing dividends will entail much administrative trouble and expense, and... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...dividends shall be a part of the annual income of the distributee for the year in which received, but shall be taxed to the distributee at the rates prescribed...which such profits or surplus were accumulated by the corporation.13 The language of this provision is obscure, but it seems to mean, for instance, that... | |
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... shall be deemed to have been made from, the most recently accumulated undivided profits or surplus, and shall constitute a part of the annual income of the distributee for the year in which received, and ahull be taxed to the distributee at the rates... 
