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Understanding how corporate dividends are taxed to shareholders.

Authors :
Ellentuck, Albert B.
Source :
The Tax Adviser. September 1, 2014, Vol. 45 Issue 9, p678, 3 p.
Publication Year :
2014

Abstract

Shareholders recognize a taxable dividend to the extent a distribution is paid out of corporate earnings and profits (E&P). If the distribution exceeds E&P, the excess reduces the shareholder's stock [...]

Subjects

Subjects :
Basis (Taxation) -- Analysis
Tax rates -- Analysis
Dividends -- Taxation
Company dividends
Internal Revenue Code (I.R.C. 301(b))

Details

Language :
English
ISSN :
00399957
Volume :
45
Issue :
9
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.383911041

Tools

Authors Abstract Subjects Details