Type PLR Subject 6.01 - Distributions - Generally 6.06 - Distributions - Preferential Dividends Keywords Distributions Capital Gains Choice of Stock or Cash Elective Stock Dividends Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1304002.pdf Tax Report Link TaxReport2013-02 Summary Distribution of capital gain was a dividend; not preferential Title 201304002 Tags PLR - 201304002