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" ... means any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913, or (2) out of the earnings or profits of the taxable year... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Página 290
por United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1946
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Cases Decided in the Court of Claims of the United States, Volume 104

United States. Court of Claims - 1946 - 936 páginas
...(a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money...taxable year (computed as of the close of the taxable 446 Opinion of the Court year without diminution by reason of any distributions made during the taxable...
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Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 páginas
...Dividend. — The term "dividend" when used in this chapter * * * means any distribution made by a corporation to its shareholders, whether in money...out of the earnings or profits of the taxable year * * *. [Emphasis added.] (b) Source of Distributions. — For the purposes of this chapter every distribution...
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 páginas
...pertinent part reads as follows : "The term 'dividend' • • • means any distribution made by a corporation to its shareholders, whether In money or In other property, (1) oat of itt earning* or profit* accumulated after February 28, 1913, or (2) out of the earning! or proflt»...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...-(4)- (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its shareholders, whether in money...taxable year (computed as of the close of the taxable year toithout diminution by reason of any distributions made during the taxable year), without regard...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 páginas
...United States, making payments of dividends and distributions (other than distributions in 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 of the taxable year without diminution...
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 768 páginas
...of Its enniincs or profits :u-< -1111111Inted after February 24. lf>13, or (2) out of the en minus or profits of the taxable year (computed as of the close of the taxable year without diminution bv reason of any distributions made during the taxable year), without reeim! to the amount of the earnings...
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The Code of Federal Regulations of the United States of America ..., Livro 2

1940 - 1806 páginas
...United States, making payments of dividends and distributions (other than distributions in liquidation) eriod immediately preceding the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 páginas
...United States, making payments of dividends and distributions (other than distributions in 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 of the taxable year without diminution...
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The Code of Federal Regulations of the United States of America ..., Livro 2

1941 - 1688 páginas
...United States, making payments of dividends and distributions (other than distributions in 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 of the taxable year without diminution...
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United States Code, Volume 3

United States - 1953 - 1744 páginas
...accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the earnings and when such payment should have been made and if prior to the date of enactment of the Revenue Act of 1942," the corporation paid all or any...
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