Type PLR Subject 6.06 - Distributions - Preferential Dividends Keywords Consent Dividends phesluclushajowoniloneslatidot 565 Year 2011 IRS Link http://www.irs.gov/pub/irs-wd/1140003.pdf Tax Report Link TaxReport2011-33 Summary Extension of time under Section 9100 granted to correct consent dividend election. Title 201140003 Tags PLR - 201140003