 | United States. Board of Tax Appeals - 1942 - 1324 lapas
...that portion of the definition. Secondly, the definition goes on, a dividend must be a distribution "out of the earnings or profits of the taxable year (computed as of the close of the taxable year * * *)." The expression "of the taxable year" is the key to the question here, for if, as the... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1270 lapas
...any distribution made corporation to its shareholders, whether in money or in other 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... | |
 | United States. Tax Court - 1944 - 1686 lapas
...section 207 (c) (1), relating to Insurance companies) means any distribution made* by a corporation to its shareholders, whether in money or In other...profits of the taxable year (computed as of the close of tne taxable year without diminution by reason of any distributions made during the taxable year), without... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the earnings and profits of the taxable year (computed as of the close...of any distributions made during the taxable year) and if, prior to the date of enactment of the Revenue Act of 1942, the corporation paid all or any... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...accumulated after February 28, 1913, as of the beginning of the taxable year, and (2) the earnings and profits of the taxable year (computed as of the close...of any distributions made during the taxable year). For the purposes of this subsection, earnings and profits of the taxable year shall be computed without... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...— The term "dividend" when used in this chapter * * * menus any distribution made by a corporation to its shareholders, whether in money or in other...taxable year (computed as of the close of the taxable year witheut diminution by reason of any distributions made during the taxable year), without regard... | |
 | United States. Tax Court - 1945 - 1344 lapas
...by a corporation to Its shareholders, whether in money or in other property, (1) ont of Its earning* or profits accumulated after February 28, 1913, or...reason of any distributions made during the taxable yeir). without regard to the amount of the earnings and profits at the time the distribution was made.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...accumulated after February 28, 1913, as of the beginning of the taxable year and (B) the earnings and profits of the taxable year (computed as of the close...of any distributions made during the taxable year) and if, prior to the date of enactment of the Revenue Act of 1942, the corporation paid all or any... | |
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... means 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, or (2) out of the earnings or profits of the taxable year... 
