 | 2000 - 910 lapas
...to section 404(a)(3)(B)). Рог the purpose of this section, current earnings or profits shall be computed as of the close of the taxable year without diminution by reason of any dividends during the taxable year, and accumulated earnings or profits shall be computed as of the... | |
 | 1966 - 500 lapas
...the controlled foreign corporation's earnings and profits (or deficit in earnings and profits) for the taxable year, computed as of the close of the taxable year without diminution by § 1.970-1 reason of any distributions made during the taxable year, plus his pro rata share of the... | |
 | 2002 - 948 lapas
...regard to section 404(a)(3)(B)). For the purpose of this section, current earnings or profits shall be computed as of the close of the taxable year without diminution by reason of any dividends during the taxable year, and accumulated earnings or profits shall be computed as of the... | |
 | 1949 - 776 lapas
...sources other than earnings or profits only after the earnings or profits have been distributed. (b) If the earnings or profits of the taxable year (computed as of the close of the year without diminution by reason of any distributions made during the year and without regard to the... | |
 | United States. Tax Court - 1956 - 1168 lapas
...DIVIDEND. — The term "dividend" • • • means any distribution made by a corporation to lt« shareholders, whether In money or In other property,...accumulated after February 28, 1913, or (2) out of the earning* or profits of the taxable year (computed a» of the close of the taxable year without diminution... | |
 | United States. Internal Revenue Service - 1956 - 1348 lapas
...out of Its earnings and profits accumulated after February 28, 1913, or (2) out of its earnings and profits of the taxable year (computed as of the close of the taxable year without diminuation by reason of any distributions made during the taxable year), without regard to the amount... | |
 | United States. Tax Court - 1957 - 1408 lapas
...term "dividend" when used In this chapter • • • means any distribution made by a corporation to Its shareholders, whether In money or In other...of any distributions made during the taxable year), witbout regard to the amount of the earnings and profits at the time the distribution was made. 23... | |
 | United States. Tax Court - 1957 - 1296 lapas
...defines dividend as "any distribution made by a corporation to its shareholders, whether in money or other property, (1) out of its earnings or profits...out of the earnings or profits of the taxable year * * *." Subsection (b) provides : "For the purposes of this chapter every distribution is made out... | |
 | United States. Internal Revenue Service - 1959 - 1390 lapas
...term dividend means any distribution made by a corporation to its shareholders, whether in money or other property, (1) out of its earnings or profits...out of the earnings or profits of the taxable year, without regard to the amount of earnings and profits at the time the distribution was made. Section... | |
 | United States - 1960 - 924 lapas
...earnings and profits of such corporation accumulated after February 28. 1913, and the earnings and profits of the taxable year (computed as of the close...without diminution by reason of any distributions, except those described in subparagraphs (A), (B), and (C) of paragraph (3), made during the taxable... | |
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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... 
