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Restrictions on stock dividends
Contracts for debt payments
19 other sections not shown
accumulated since February adjusted net income assets basis bonds cancellation or redemption capital stock cash dividend centum Commissioner common stock complete liquidation computed contract credit Court credit is allowed debt declared value deduction dends divi dividend credit dividend payment dividends paid credit dividends received earnings and profits earnings or profits example excess profits excess profits tax exempt F 2d fair market value February 28 gain or loss holders income tax interest issued non-taxable normal tax notes obligations outstanding pay dividends payable payment of dividends percent percentage personal holding company poration preferential dividend preferred dividend prior profits accumulated prohibiting dividends properly chargeable provided in section receipt reduce reorganization result retirement Revenue Act rule Section 115 Section 27 shareholders shares sixteenth amendment specific credit stock rights stockholders subsidiary surplus surtax tax saving taxable dividend taxpayer tion Treasury undistributed net income undistributed profits tax undivided profits tax