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28 lut 2015 · The amendments made by subsection (j) [enacting section 1022, redesignating former section 1022 as 1023, and amending section 1016 and the analysis preceding section 1011 of this title] shall apply in respect of decedents dying after December 31, 1963.
Part I. Subpart C. § 316. Sec. 316. Dividend Defined. I.R.C. § 316 (a) General Rule — For purposes of this subtitle, the term “dividend" means any distribution of property made by a corporation to its shareholders— I.R.C. § 316 (a) (1) — out of its earnings and profits accumulated after February 28, 1913, or. I.R.C. § 316 (a) (2) —
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§ 1.316-2 Sources of distribution in general. (a) For the purpose of income taxation every distribution made by a corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits .
1 sty 2024 · Internal Revenue Code § 316. Dividend defined. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) General rule. --For purposes of this subtitle, the term “dividend” means any distribution of property made by a corporation to its shareholders-- (1) out of its earnings and profits accumulated after February 28, 1913, or.
Subtitle A - Income Taxes. CHAPTER 1 - NORMAL TAXES AND SURTAXES. Subchapter C - Corporate Distributions and Adjustments. PART I - DISTRIBUTIONS BY CORPORATIONS. Subpart C - Definitions; Constructive Ownership of Stock. Sec. 316 - Dividend defined.
Section 318 (a) (5) (B) provides that stock constructively owned by an individual by reason of ownership by a member of his family shall not be considered as owned by him for purposes of making another family member the constructive owner of such stock under section 318 (a) (1).
