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28 lut 2015 · The amendments made by subsections (f) and (g) [amending this section and sections 331, 333, 551, and 562 of this title] shall apply to distributions made in any taxable year of the distributing corporation beginning after December 31, 1963.
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).
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) —.
§ 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 .
( 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.
Read Internal Revenue Code Section 316—Dividend defined. Learn about ordinary vs qualified dividends from the IRS and more under IRC Sec. 316 on Tax Notes.
26 U.S.C. § 316 (2022) Section Name §316. Dividend defined: Section Text (a) General rule. For purposes of this subtitle, the term "dividend" means any distribution of property made by a corporation to its shareholders—
