-20 CCH Federal Taxation-Comprehensive Topics mos gablot 30. Lark Enterprises Inc. is a personal holding company. From the information below, tag a bary compute its maximum dividends-paiden ne din deduction. azovky al bor iba. Land with a basis of $10,000 and a rollo de la value of $50,000 was distributed during ahol the taxable year ending December 31 to 1 bone al its two 50 percent shareholders as equal blirobang ido tenants in common. sovib sasiko zib. Two months later, cash of $5,000 was past Shirt distributed to one shareholder and three qabni zid os bon months later property worth $5,000 to the other. Totoo n 1 boc. On February 10 of the following year, zed 1999 $3,000 was distributed to each shareholder mots noblon and an election was made to treat the dividends as paid the previous year.de in zid od 3 d. A timely election was made to treat $5,000 each as consent dividends. mtoni 2013