LO.6 To be treated as a dividend for tax purposes, must a corporations distribution to its shareholders

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LO.6 To be treated as a dividend for tax purposes, must a corporation’s distribution to its shareholders meet the legal requirements of a dividend, be formally declared, or be issued pro rata to all shareholders? Discuss.

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South Western Federal Taxation 2013 Corporations Partnerships Estates And Trusts

ISBN: 9781133495574

36th Edition

Authors: William H. Hoffman, William A. Raabe, James E. Smith, David M. Maloney

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