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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.
(1) In general The distribution to a distributee by or on behalf of a corporation of its stock or securities, of stock or securities in another corporation, or of property, in a distribution to which this title applies, shall not be considered a distribution of the earnings and profits of any corporation— (A)
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) —.
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.
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.
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.
30 wrz 2022 · Carrie Brandon Elliot describes coordination of the rules for excluding PTEP from income upon distribution in section 959, allocating distributions between accumulated and current E&P in section 316, and adjusting E&P for distributions in section 312.
