TaxReport2014-39

Type

PLR

Subject

6.01 - Distributions - Generally

6.06 - Distributions - Preferential Dividends

Keywords

Dividends Paid Deduction

Choice of Stock or Cash

Elective Stock Dividends

Preferential Dividends

Year

2014

IRS Link

http://www.irs.gov/pub/irs-wd/201448016.pdf

Tax Report Link

TaxReport (December 23, 2014) (2)

Summary

Elective stock distribution is a dividend that is not preferential

Title

201448016

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TaxReport2014-39

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