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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.
§ 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.
Constructive ownership of stock. §316. Dividend defined. (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.
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 sty 2024 · Internal Revenue Code § 316. Dividend defined on Westlaw. FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Title 26 - INTERNAL REVENUE CODE. 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.
