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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.
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.
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) —
Based on guidance from the Internal Revenue Service, Earnings & Profits (E&P) is the measure of a corporation’s ability to make distributions to its shareholders without distributing any capital previously contributed by either shareholders or creditors. Compared to GAAP net income, KMI’s
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.
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.
§ 1.316-2 Sources of distribution in general. (a) For the purpose of income taxation every distribution made by a corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits .
