 | United States. Court of Claims - 1946 - 936 páginas
...section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its shareholders, whether...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 páginas
...Definition of Dividend. — The term "dividend" when used in this chapter * * * means any distribution made by a corporation to its shareholders, whether...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 páginas
...of 1939 in 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»... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...(a) of section 23410 and paragraph (4) of subdivision (a) of section 245) 20 means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. SEC. 201. (e) Any distribution... | |
 | John F. Sherwood - 1925 - 206 páginas
...Act) Dividends, (a) The term "dividend" when used in this title * * * ********* means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...subdivision (a) of section 234 and paragraph (4) of subdivision (a) of section 245) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...subdivision (a) of section 234 and paragraph (4) of subdivision (a) of section 245) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...subdivision (a) of section 234 and paragraph (4) of subdivision (a) of section 245) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...when used in this title (except in section 203 (a) (4) and section 207(c)(l) ) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) Source of distributions. —... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...subdivision (a) of section 234 and paragraph (4) of subdivision (a) of section 245) means any distribution made by a corporation to its shareholders, whether in money or in other property, out of its earnings or profits accumulated after February 28, 1913. (b) For the purposes of this Act... | |
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... 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... 
