 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. Tax Court - Law reports, digests, etc - 1962 - 1268 pages
...earnings, does not provide, as does section 115 (a), that the dividend shall be considered to be out of earnings or profits of "the taxable year (computed...the taxable year), without regard to the amount of earnings or profits at the time the distribution was made." Absent this provision in section 131 (f)... | |
 | United States. Tax Court - Law reports, digests, etc - 1968 - 1080 pages
...February 28, 1913, or (2) out of Its earnings and profits of the taxable year (computed as of the close the taxable year without diminution by reason of any...and profits at the time the distribution was made. any :e of .uctible by Ambassador and taxable to the Litoffs under section 301 (a) and (c) (I).4 In... | |
 | United States. Tax Court - Law reports, digests, etc - 1962 - 1266 pages
...earnings and profits accumulated after February 28, 1913, or out of earnings or profits accumulated during the taxable year (computed as of the close of the...the taxable year), without regard to the amount of earnings or profits at the time the distribution was made. Section 115 (b) provides that every distribution... | |
 | United States. Tax Court - Taxation - 1970 - 1856 pages
...28, 1913, or (I) out of Its earnings and profits of the taxable year (computed as of the close of tit taxable year without diminution by reason of any distributions...amount of the earnings and profits at the time the distribatlon was made. Except as otherwise provided In this subtitle, every distribution Is made out... | |
 | Administrative law - 1970 - 282 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...the amount of the earnings and profits at the time ihe distribution was made. Except as otherwise provided in this subtitle, every distribution is made... | |
 | United States. Tax Court - Government publications - 1991 - 968 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. earnings and profits of the taxpayer in view of the corporation's hopelessly inadequate books and records.... | |
 | United States. Tax Court - Government publications - 1989 - 1448 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...the amount of the earnings and profits at the time distribution was made. Except as otherwise provided in this subtitle, every distribution is made out... | |
 | United States. Tax Court - Government publications - 1972 - 1132 pages
...accumulated after February 28, 1913, or (2) out of Its earnings and profits of the taxable year (computed an of the close of the taxable year without diminution...and profits at the time the distribution was made. Except as otherwise provided in this subtitle, every distribution Is made out of earnings ii nd profits... | |
 | United States. Tax Court - Government publications - 1972 - 988 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...the taxable year), without regard to the amount of earnings and profits at the time the distribution was made. Except as otherwise provided In this subtitle,... | |
 | United States. Tax Court - Taxation - 1972 - 1166 pages
...out of Us 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...earnings and profits at the time the distribution wns made. Kxcept as otherwise provided In this subtitle, every distribution is made out of earnings... | |
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