distribution in liquidation
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 316 U.S. 107 - Helvering v. Credit Alliance Corp. · 1942Most cited · 155 citing opinions
Although a distribution in liquidation of earnings which accrued subsequently to February 28, 1913, does not constitute a dividend in the proper sense of the term, subsection (f) categorically declares that a liquidating distribution, to the extent it is composed of such earnings, shall, for the purposes of computing the dividends paid credit 'be treated as a taxable dividend paid.
How often courts cite the case defining “distribution in liquidation”
Court decisions citing the opinion that defined “distribution in liquidation” — 155 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.