 For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to Its shareholders — (1) Out of Its earnings and profits accumulated after February 28, 1913, or (2) Out of Its earnings and profits of the...  Internal Revenue Cumulative Bulletin - Page 22by United States. Internal Revenue Service - 1975Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...(1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...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
...(1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...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 - Session laws - 1939 - 780 pages
...(1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...and profits at the time the distribution was made. (b) SOUHCE or DisTEiBtmoNS. — 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
...(1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...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, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year (computed as of the close...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... | |
 | Administrative law - 1941 - 1688 pages
...liquidation) (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of earnings or profits of the taxable year (computed as of the close...and profits at the time the distribution was made, to any shareholder who is an individual (citizen or resident of the United States), a resident fiduciary,... | |
 | Administrative law - 1940 - 1806 pages
...(1) out of Its earnings or profits accumulated after February 28, 1913. or (2) out of the earnings or er deems sufficient to show whether or not such person is liable to tax. (b) Source of distributions. — For the purposes of this Act every distribution is made out of earnings... | |
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