 dividend" when used in this title (except in section 203 (a) (3^ and section 207 (c) ( 1) , relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings...  United States Code - Page 3363by United States - 1953Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...this title (except in section 203 (a) (3^ and section 207 (c) ( 1) , relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...earnings or profits of the taxable year (computed as of the close of the taxable 446 Opinion of the Court year without diminution by reason of any distributions...and profits at the time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 1028 pages
...the earning! or proflt» of the taxable year (computed as of the close of the taxable year wlthont diminution by reason of any distributions made during...and profits at the time the distribution was made. • • •" [Italics supplied.] •This suit Is based on two grounds: (1) that the Commissioner erroneously... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...in this title (except in section 203 (a) (3) and section 207(c)(l), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) Source of distributions. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 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...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...this chapter (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...this chapter (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of... | |
 | Administrative law - 1941 - 1688 pages
...this chapter (except In section 203 (a) (3) and section 207 (c) (1), relating to Insurance companies) means any distribution made by a corporation to Its...and profits at the time the distribution was made. (b) Source of distributions. For the purposes of this chapter every distribution Is made out of earnings... | |
 | Administrative law - 1939 - 1030 pages
...this title (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) Sonrce of distributions. For the purposes of this Act every distribution is made out of earnings... | |
 | Administrative law - 1940 - 1806 pages
...this title (except In section 203 (a) (3) and section 207 (c) (1), relating to Insurance companies) X >ʋo ̼ W ݔ b G#e : u 酯 x 2 J e Lr (b) Source of distributions. — For the purposes of this Act every distribution is made out of earnings... | |
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