received
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 292 U.S. 210 - Avery v. Commissioner · 1934Most cited · 305 citing opinions
dividend income
The word 'received,' as applied to dividends, is not entirely clear, since there are different times at which it reasonably may be claimed the taxpayer receives them. To meet this situation, the Commissioner promulgated the regulation that dividends are taxable when unqualifiedly made subject to the stockholder's demand. When a dividend unqualifiedly becomes subject to a taxpayer's demand is essentially a question of fact.
How often courts cite the case defining “received”
Court decisions citing the opinion that defined “received” — 305 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.