 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 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...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 - 1946 - 936 lapas
...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...and profits at the time the distribution was made. ***** (c) DISTRIBUTIONS IN LIQUIDATION. — Amounts distributed in complete liquidation of a corporation... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...in this title (except in section 203 (a) (3) and section 207(c)(l), relating to insurance companies) means any distribution made by a corporation to its...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. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...this chapter (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...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 lapas
...this chapter (except in section 203 (a) (3) and section 207 (c) (1), relating to insurance companies) means any distribution made by a corporation to its...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 lapas
...this chapter (except In section 203 (a) (3) and section 207 (c) (1), relating to Insurance companies) means any distribution made by a corporation to Its...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 earnings... | |
 | 1939 - 1030 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...and profits at the time the distribution was made. (b) Sonrce of distributions. For the purposes of this Act every distribution is made out of earnings... | |
 | 1940 - 1806 lapas
...this title (except In section 203 (a) (3) and section 207 (c) (1), relating to Insurance companies) X >ʋo ̼ W ݔ b G#e : u 酯 x 2 J e Lr (b) Source of distributions. — For the purposes of this Act every distribution is made out of earnings... | |
 | United States. Board of Tax Appeals - 1941 - 1630 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...and profits at the time the distribution was made. ******* (f ) STOCK DIVIDENDS. — (1) GENERAL BULK. — A distribution made by a corporation to its... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1228 lapas
...in this chapter (except in sec. 203 (a) (3) and sec. 207 (c) (1)), relating to insurance companies, means any distribution made by a corporation to its...and profits at the time the distribution was made. Section 115 (b) says: Source of distribution. — For the purposes of this chapter every distribution... | |
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dividend" when used in 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 shareholders, whether in money or in other property, (1) out of its earnings... 
