15 USC 153: Dividends
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15 USC 153: Dividends Text contains those laws in effect on January 4, 1995
From Title 15-COMMERCE AND TRADECHAPTER 4-CHINA TRADE
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§153 . Dividends

Dividends declared by a China Trade Act corporation shall be derived wholly from the surplus profits of its business.

(Sept. 19, 1922, ch. 346, §13, 42 Stat. 853 .)