...dividend means "any distribution made by a corporation to its shareholders, whether in money or hi other property, (1) out of its earnings or profits...profits at the time the distribution was made." In section 115 (b), it is provided that "[f]or the purposes of this chapter," namely chapter 1, covering...

...out of its earnings and profits accumulated after February 28, 1913, or (2) out of its earnings and se of a ministe Except as otherwise provided in this subtitle, every distribution is made out of earnings and profits...

...February 28, 1913, or (2) out of Its earnings and profits of the taxable year (computed as of the clow 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 earnlnp and profits...

...CORPORATIONS. (a) DEFINITION or DIVIDEND. — The term "dividend" • • • means any attribution made by a corporation to Its shareholders, whether...and profits at the time the distribution was made. • • • **••••• (g) REDEMPTION OP STOCK. — (1) IN GENERAL. — If a corporation cancels...

...relating to Insurance companies) meant any distribution made by a corporation to Its'shareholders, whether In money or In other property, (1) out of...regard to the amount of the earnings and profits at tbe time the distribution was made. • • • purchaser for value and can not be taxed as receiving...

...whether in money or in other property, (1) out of its earnings or profits accumulated after February 26, 1913, or (2) out of the earnings or profits of the...and profits at the time the distribution was made. Under section 115 (a) of the Code, when distributions are made from the earnings and profits of the...

...(1) out of Its earnings or profits accumulated after February 28, 1913, or (2) out of the earning* or profits of the taxable year (computed as of the...and profits at the time the distribution was made. • » • (b) SOURCE OF .DISTRIBUTIONS. — For the purposes of this chapter every distribution Is...

...(1) out of earnings and profits accumulated after February 28, 1913, or (2) out of its earnings and es of proced@ u Section 6049 of the Code provides, in general, for the filing of information returns by every person...

...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...

...distribution of property made by a corporation to its shareholders — ***** (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. Section 563 (a) of the Code provides that in the determination of the dividends paid deduction for...