Type PLR Subject 6.01 - Distributions - Generally Keywords Distributions Choice of Stock or Cash Dividends-choice of stock or cash Elective Stock Dividends Special Dividend Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201709011.pdf Tax Report Link TaxReport (June 15, 2017) (3) Summary Elective stock distribution is a dividend Title PLR 201709011