Type PLR Subject 1.07 - Distribution of Accumulated C Corporation Earnings 6.01 - Distributions - Generally Keywords Dividends Paid Deduction Choice of Stock or Cash Earnings and Profits Distribution of, after Electing REIT Status, through Choice of Stock or Cash Elective Stock Dividends Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/1404005.pdf Tax Report Link Tax Report (January 31, 2014) Summary REIT’s elective stock distribution was a dividend Title 201404005 Guidance Tags PLR 201404005