Type PLR Subject 6.06 - Distributions - Preferential Dividends Keywords Consent Dividends Preferential Dividends Year 2011 IRS Link http://www.irs.gov/pub/irs-wd/1103001.pdf Tax Report Link TaxReport2011-2 Summary IRS permits consent dividend in liquidation of REIT. Title 201103001 Guidance Tags PLR - 201103001