 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. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...of the earnings or profits of the taxable year (computed as of the close of the taxable year witheut diminution by reason of any distributions made during...and profits at the time the distribution was made. Such term also means any distribution (to the extent of its subchapter A net income, whether or not... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...BY CORPORATIONS. (a) DEFINITION OF DIVIDEND.— The term "dividend" when used in this chapter * * * means any distribution made by a corporation to its...and profits at the time the distribution was made. Such term also means any distribution (to the extent of its subchapter A net income, whether or not... | |
 | Administrative law - 1959 - 1584 pages
...Out of Its earnings and profits accumulated after February 28, 1913, or (2) Out of Its earnings and profits of the taxable year (computed as of the close...and profits at the time the distribution was made. Except as otherwise provided In this subtitle, every distribution is made out of earnings and profits... | |
 | Administrative law - 1975 - 324 pages
...February 28, 1913, or (2) Out of its earnings and profit* of the taxable year (computed as of the clone of the taxable year without diminution by reason of...and profits at the time the distribution was made. Except as otherwise provided in this subtitle every distribution is made out of earnings and pro uts... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...1946 and 1947. See. 115. Distributions by corporations. Sec. 115. (a) Definition of dividend.—The term "dividend" when used in this chapter (except...earnings and profits at the time the distribution wns made. Suoh term aloo moanc nubohaptor — A noomo, liotlioi 1 or not a dividend ao dofincil in... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1950 - 948 pages
...because of the following provisions in the Revenue Code: "SEC. 115. DISTRIBUTIONS BY CORPORATIONS. holders)) means any distribution made by a corporation...and profits at the time the distribution was made. Such term also means any distribution (to the extent of its subchapter A net income, whether or not... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 958 pages
...whether in money or in other property, (1) out of its earnings or profits accumulated after February %8, 1913, or (2) out of the earnings or profits of the...and profits at the time the distribution was made. Such term also means any distribution (to the extent of its subchapter A net income, whether or not... | |
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