Type PLR Subject 6.06 - Distributions - Preferential Dividends Keywords Consent Dividends phesluclushajowoniloneslatidot 565 Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201725012.pdf Tax Report Link TaxReport (September 11, 2017) (3) Summary IRS Grants Extension of Time to Make Consent Dividend Election Title PLR 201725012