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" 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 3363
by United States - 1953
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949
...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...
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Cases Decided in the United States Court of Claims, Volume 104

United States. Court of Claims - Law reports, digests, etc - 1946
...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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959
...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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 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...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 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...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939
...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...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 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...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...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...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...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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Reports of the U.S. Board of Tax Appeals, Volume 42

United States. Board of Tax Appeals - Taxation - 1941
...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. ******* (f ) STOCK DIVIDENDS. — (1) GENERAL BULK. — A distribution made by a corporation to its...
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