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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.
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) —
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.
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—
For purposes of determining a noncorporate distributee's gain or loss on liquidation, amounts distributed in complete liquidation to such distributee during a taxable year are reduced by the amounts designated as a dividend with respect to such distributee for such year.
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.
