Type PLR Subject 6.01 - Distributions - Generally 6.06 - Distributions - Preferential Dividends Keywords Preferential Dividends Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1216031.pdf Tax Report Link TaxReport2012-15 Summary No preferential dividend when REIT nets dividend against amount shareholder owes. Title 201216031 Guidance Tags PLR - 201216031