Type PLR Subject 6.00a - Consent Dividends Keywords Consent Dividends phesluclushajowoniloneslatidot 565 Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1316014.pdf Tax Report Link TaxReport2013-12 Summary Extension of time under Section 9100 granted to correct consent dividend election Title 201316014 Guidance Tags PLR - 201316014