A deemed dividend
election would have the following effects:
shareholders to receive the benefit of all or a portion of the dividend
tax credit ("avoir fiscal") that French resident shareholders receive on dividends
from French corporations.
Wenche Agerup, member of the board of directors, has been allocated 35 Dividend
Shares in the Dividend
301, which provides that a property distribution by a corporation to a stockholder is included in gross income to the extent the payment is a dividend
24410 provided for a dividend
-received deduction for dividends
paid by an 80 percent or more owned insurance corporation to the extent that the insurance corporation was subject to the California gross premiums tax.
But look more closely, and you'll see another reason for the dividend
Of the companies in the Spare, Kaplan study with buyback programs in place from 1996 through 1998, 72 percent raised the dividend
There's one way a company can put a little money in your hands and make its stock more like your trusty bank account: offer a dividend
You indicated that the IRS is considering the elimination of the dividend
offset provision in that procedure and invited comments.
When a corporation receives a dividend
from another corporation, the recipient is entitled to a deduction (known as the dividends
-received deduction or DRD) equal to 70% of the amount of the dividend