Type PLR Subject 1.07 - Distribution of Accumulated C Corporation Earnings 6.01 - Distributions - Generally Keywords Distributions Choice of Stock or Cash Distribution of Pre-REIT C Corporation Earnings Earnings and Profits Distribution of, after Electing REIT Status, through Choice of Stock or Cash Year 2006 IRS Link http://www.irs.gov/pub/irs-wd/0615024.pdf Summary Entire distribution of choice of cash or stock considered "dividend" Title 200615024 Guidance Tags PLR - 200615024