Type PLR Subject 1.07 - Distribution of Accumulated C Corporation Earnings 6.01 - Distributions - Generally 7.01 - Computation - REIT Taxable Income Keywords Distributions Choice of Stock or Cash Distribution of Pre-REIT C Corporation Earnings Year 2004 IRS Link http://www.irs.gov/pub/irs-wd/0406031.pdf Summary Entire distribution of choice of cash or stock considered "dividend." Title 200406031 Guidance Tags PLR - 200406031 Referenced By 201013034 201039017