 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 էջ
...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...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States. Court of Claims - 1946 - 936 էջ
...earnings or profits of the taxable year (computed as of the close of the taxable 446 Opinion of the Court year without diminution by reason of any distributions...and profits at the time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 էջ
...the earning! or proflt» of the taxable year (computed as of the close of the taxable year wlthont diminution by reason of any distributions made during...and profits at the time the distribution was made. • • •" [Italics supplied.] •This suit Is based on two grounds: (1) that the Commissioner erroneously... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...in this title (except in section 203 (a) (3) and section 207(c)(l), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) Source of distributions. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...the earnings or profits of the taxable year (computed as of the close of the taxable year toithout diminution by reason of any distributions made during...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...this chapter (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...this chapter (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...and profits at the time the distribution was made. (b) SOURCE OF DISTRIBUTIONS. — For the purposes of this chapter every distribution is made out of... | |
 | 1941 - 1688 էջ
...this chapter (except In section 203 (a) (3) and section 207 (c) (1), relating to Insurance companies) means any distribution made by a corporation to Its...and profits at the time the distribution was made. (b) Source of distributions. For the purposes of this chapter every distribution Is made out of earnings... | |
 | 1940 - 1806 էջ
...this title (except In section 203 (a) (3) and section 207 (c) (1), relating to Insurance companies) X >ʋo ̼ W ݔ b G#e : u 酯 x 2 J e Lr (b) Source of distributions. — For the purposes of this Act every distribution is made out of earnings... | |
 | 1939 - 1030 էջ
...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...diminution by reason of any distributions made during trie taxable year) without regard to the amount of the earnings and profits at the time the distribution... | |
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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 (computed as... 
