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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) —
28 lut 2015 · The term “ dividend ” also means any distribution of property (whether or not a dividend as defined in subsection (a)) which constitutes a “deficiency dividend” as defined in section 860 (f). (4) Certain distributions by regulated investment companies in excess of 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.
Section 316 (b) (2) (B) and this subparagraph apply only to distributions made in any taxable year of the distributing corporation beginning after December 31, 1963. The amount designated with respect to a noncorporate distributee may not exceed the amount actually distributed to such distributee.
2105, Jan. 18, 1984] §1.316–2 Sources of distribution in general. (a) For the purpose of income tax-ation every distribution made by a cor-poration is made out of earnings and profits to the extent thereof and from the most recently accumulated earn-ings and profits. In determining the source of a distribution, consideration
The basis of property received in a distribution to which subsection (a) applies shall be the fair market value of such property. (e) Special rule for certain distributions received by 20 percent corporate shareholder. (1) In general.
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.
