 | United States. Court of Claims - 1946 - 936 lapas
...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...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 lapas
...follows : Section 115 (a) Definition of Dividend. The term "dividend" when used in this chapter * * * means any distribution made by a corporation to its...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 lapas
...Internal Revenue Code 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»... | |
 | John F. Sherwood - 1925 - 206 lapas
...is not so expended. (Section 203 1924 Act) Dividends, (a) The term "dividend" when used in this title * * * ********* means any distribution made...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...paragraph (9) of subdivision (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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...paragraph (9) of 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 lapas
...paragraph (9) of 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... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...paragraph (9) of 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 lapas
...The term "dividend " 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. ... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...paragraph (9) of 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... 
