{"data":{"id":"us-ia/iowa-code-508.39","jurisdiction":"us-ia","citation":"Iowa Code § 508.39","heading":"Dividends.","body":"The directors or managers of a stock company, incorporated under the laws of this state, shall make no dividends except from the earned profits arising from their business, which shall not include contributed capital or contributed surplus.","path":["Title XIII - COMMERCE (Ch. 505 - 554I)","Chapter 508 - LIFE INSURANCE COMPANIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/508.39.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:13Z","sha256":"b0767488436d053029fd98bf17d162186187499e211871c5dbe709441488496d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-508.38","next":"us-ia/iowa-code-508a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}