Type PLR Subject 6.06 - Distributions - Preferential Dividends Keywords Consent Dividends phesluclushajowoniloneslatidot 565 Year 2010 IRS Link http://www.irs.gov/pub/irs-wd/1008034.pdf Tax Report Link TaxReport201008 Summary Extension of time under Section 9100 granted to make consent dividend election. Title 201008034 Guidance Tags PLR - 201008034