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28 lut 2015 · The definition in subsection (a) shall not apply to the term “ dividend ” as used in subchapter L in any case where the reference is to dividends of insurance companies paid to policyholders as such. (2) Distributions by personal holding companies. (A) In the case of a corporation which—. (i)
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.
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) —
Internal Revenue Service, Treasury §1.316–2. current earnings and profits in 1979. See sec-tion 316(b)(3). (Sec. 860(l) (92 Stat. 2849, 26 U.S.C. 860(l)); sec. 860(g) (92 Stat. 2850, 26 U.S.C. 860(g)); and sec. 7805 (68A Stat. 917, 26 U.S.C. 7805)) 6, 1981; T.D. 7936, 49 FR 2105, Jan. 1. § Sources of distribution in general.
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.
3 paź 2022 · Section 959 excludes a corporation’s previously taxed earnings and profits (PTEP) from a shareholder’s gross income when distributed. Guidance on coordination of the exclusion with dividend ...
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.
