Type PLR Subject 6.01 - Distributions - Generally Keywords Dividend Reinvestment and Optional Cash Plans Dividends Paid Deduction Choice of Stock or Cash Elective Stock Dividends Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201426019.pdf Tax Report Link TaxReport (July 31, 2014) (2) Summary Existing REIT’s elective stock distribution is a dividend Title 201426019