 ... dividend" means any distribution of property made by a corporation to Its shareholders — (1) 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...  Reports of the Tax Court of the United States - Էջ 271United States. Tax Court - 1962Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 էջ
...(2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions...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, 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, 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. Internal Revenue Service - 1936 - 604 էջ
...was made. The earnings or profits of the taxable year shall be computed as of the close of such year, without diminution by reason of any distributions made during the taxable year. For the purpose of determining whether a distribution constitutes a dividend, it is unnecessary to... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...(2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions...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
...(2) out of the earnings or profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions...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
...was made. The earnings or profits of the taxable year shall be computed as of the close of such year, without diminution by reason of any distributions made during the taxable year. For the purpose of determining whether a distribution constitutes a dividend, it is unnecessary to... | |
 | 1940 - 1806 էջ
...was made. The earnings or profits of the taxable year shall be computed as of the close of such year, taken into account in computing net income; (4) Long-term capital gain. — The For the purpose of determining whether a distribution constitutes a dividend, it is unnecessary to... | |
 | 1939 - 1030 էջ
...was made. The earnings or profits of the taxable year shall be computed as of the close of such year, without diminution by reason of any distributions made during the taxable year. For the purpose of determining whether a distribution constitutes a dividend, it is unnecessary to... | |
 | United States - 1965 - 1110 էջ
...(2) out of its earnings and profits of the taxable year (computed as of the close of the taxable year without diminution by reason of any distributions...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... | |
| |
