How to Reduce the Undistributed Profits Tax |
Contents
INTRODUCTION | 9 |
Restrictions on stock dividends | 15 |
Contracts for debt payments | 21 |
Copyright | |
22 other sections not shown
Common terms and phrases
accumulated since February adjusted net income amounts distributed applied Article 27 assets bonds bracket cancellation or redemption capital stock centum common stock complete cancellation complete liquidation constitute income contract credit Court credit is allowable credit provided debt declared value deduction dends distributed in complete divi dividend credit dividend payment dividends paid credit earnings and profits earnings or profits example excess profits tax exempt extent F 2d fair market value February 28 gain or loss holders income tax interest issued normal tax notes obligations outstanding par value paragraph pay dividends payable payment of dividends percentage personal holding company poration preferred stock profits accumulated prohibiting dividends properly chargeable provided in section result retirement Revenue Act rule section 115 section 26 shareholders shares sixteenth amendment specific credit stock dividend stockholders surplus surtax tax saving taxable dividend taxable stock taxpayer tion Treasury undistributed net income undistributed profits tax undivided profits tax