Search results
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) —
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.
Constructive ownership of stock. § Dividend defined. (a) General rule. For purposes of this subtitle, the term ‘‘divi-dend’’ means any distribution of property made by a corporation to its shareholders— out of its earnings and profits accumu-lated after February 28, 1913, or.
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.
See section 316 and §1.316– 2 for provisions relating to the alloca-tion of earnings and profits among dis-tributions. (2) Previously taxed income. This para-graph (d)(2) applies to distributions by a corporation that has both accumu-lated earnings and profits and pre-viously taxed income (within the meaning of section 1375(d)(2), as in ef-
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.
§ 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 .
