---
kind: "section"
citation: "15 U.S.C. § 153"
title: "15"
title_heading: "Commerce and Trade"
number: "153"
heading: "Dividends"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/153"
units:
  - "Chapter 4 — China Trade"
---

# §153. Dividends


Dividends declared by a [China Trade Act corporation](/usc/15/142.md?p=c) shall be derived wholly from the surplus profits of its business.


## Source credit

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