Subject 6.06 - Distributions - Preferential Dividends Keywords Consent Dividends phesluclushajowoniloneslatidot 565 Year 2016 IRS Link https://www.irs.gov/pub/irs-wd/201628015.pdf Tax Report Link TaxReport (September 29, 2016) (2) Summary Extension of time under Section 9100 granted to correct consent dividend election Title PLR 201628015