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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.
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.
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.
1 sty 2024 · To the extent that any distribution is, under any provision of this subchapter, treated as a distribution of property to which section 301 applies, such distribution shall be treated as a distribution of property for purposes of this subsection.
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.
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.
