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" For purposes of this subtitle, the term "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... "
Reports of the United States Tax Court - Page 49
by United States. Tax Court - 1989
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Cases Decided in the Court of Claims of the United States, Volume 104

United States. Court of Claims - 1946 - 936 pages
...(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 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 141

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...itt earning* or profit* accumulated after February 28, 1913, or (2) out of 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 the taxable year), without regard...
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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 pages
...(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 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 pages
...distribution 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...
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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 pages
...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 ..., Book 2

1941 - 1688 pages
...than earnings or profits only after the earnings or profits have been distributed. If the earnings or ll of the goods purchased or produced throughout the taxable year without diminution by reason of any distributions made during the year and without regard to the...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...than earnings or profits only after the earnings or profits have been distributed. If the earnings or profits of the taxable year (computed as of the close of the year without diminution by reason of any distributions Page 302 *tFor statutory and source citations,...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...than earnings or profits only after the earnings or profits have been distributed. If the earnings or Q |m B . G [ E Z Vu I l O L \ ,y [ Xr |b. year without diminution by reason of any distributions made during the year and without regard to the...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...and profits accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the rom the date 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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Revenue Revision of 1942: Hearings Before the Committee on Ways ..., Volume 2

United States. Congress. House. Committee on Ways and Means - 1942 - 1270 pages
...property (1) f its earnings or profits accumulated after February 28, 1913, or (2) out of the ngs or profits of the taxable year (computed as of the close of the taxable without diminution by reason of any distributions made during the taxable , without regard to the amount...
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