 | United States. Court of Claims - 1946 - 936 페이지
...(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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 페이지
...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 페이지
...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»... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 페이지
...-(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... | |
 | United States. Internal Revenue Service - 1936 - 604 페이지
...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... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 페이지
...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... | |
 | 1940 - 1806 페이지
...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... | |
 | 1939 - 1030 페이지
...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... | |
 | 1941 - 1688 페이지
...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... | |
 | United States - 1953 - 1744 페이지
...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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... 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... 
