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1978-444

Type
Rev Rul
Subject
6.02 - Distributions After Close of Tax Year
Keywords
Dividend Reinvestment and Optional Cash Plans
Dividends Paid Deduction
Dividends Paid Deduction
Paid after Close of Year (Section 858)
Generally
Year
1978
IRS Link
http://www.taxlinks.com/rulings/1978/revrul78-444.htm
Summary

REIT may elect to have all of a monthly dividend paid in January and a portion of a monthly dividend paid in February treated as if those amounts had been paid in the previous tax year.

Title
78-444, 1978-2 C.B. 193
Guidance Tags
Rev Rul - 78-444, 1978-2 C.B. 193
Referenced By
N/A