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/201447019.pdf Tax Report Link TaxReport (December 23, 2014) Summary Distribution of accumulated C corporation E&P is a dividend Title 201447019