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X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & Pof $6,000 as of

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X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & Pof $6,000 as of 1/1/19. X makes two distributions during the year 2019 on May 15, and September 15, of $18,000 each for a total of $36,000 for the year. This one of three questions regarding X corporation: What must sole individual shareholder T report as dividend income for the May 15 distribution? X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & P of $6,000 as of 1/1/19. X makes two distributions during the year 2019 on May 15, and September 15, of $18,000 each for a total of $36,000 for the year. This one of three questions regarding X corporation: What must sole individual shareholder T report as dividend income September 15 distribution? X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & Pof $6,000 as of 1/1/19. X makes two distributions during the year 2019 on May 15, and September 15, of $18,000 each for a total of $36,000 for the year. This one of three questions regarding X corporation: How much must T report as dividend income on May 15th if, instead of cash. S distributes property with a FMV of $30,000 and basis of $10,000 and makes no further distributions during the year? Assume X corporation is in a 25% marginal tax bracket. X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & Pof $6,000 as of 1/1/19. X makes two distributions during the year 2019 on May 15, and September 15, of $18,000 each for a total of $36,000 for the year. This one of three questions regarding X corporation: What must sole individual shareholder T report as dividend income for the May 15 distribution? X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & P of $6,000 as of 1/1/19. X makes two distributions during the year 2019 on May 15, and September 15, of $18,000 each for a total of $36,000 for the year. This one of three questions regarding X corporation: What must sole individual shareholder T report as dividend income September 15 distribution? X Corporation, a calendar year taxpayer, has current E & Pof $10,000 for the year ending 12/31/19, and accumulated E & Pof $6,000 as of 1/1/19. X makes two distributions during the year 2019 on May 15, and September 15, of $18,000 each for a total of $36,000 for the year. This one of three questions regarding X corporation: How much must T report as dividend income on May 15th if, instead of cash. S distributes property with a FMV of $30,000 and basis of $10,000 and makes no further distributions during the year? Assume X corporation is in a 25% marginal tax bracket

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