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 49by United States. Tax Court - 1989Full view - About this book
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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,... | |
| 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... | |
| 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... | |
| 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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