TaxReport2015-PLR 201516047

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

2015

IRS Link

http://www.irs.gov/pub/irs-wd/201516047.pdf

Tax Report Link

TaxReport (September 1, 2015)

Summary

Elective stock distribution is a dividend that is not preferential

Title

PLR 201516047

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TaxReport2015-PLR 201516047

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