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Tax Law for the Closely Held Business

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Section 1012

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Corporate Distribution: Return of Capital or Capital Gain?

By Farrell Fritz P.C. on October 17, 2018
Posted in Federal Tax Issues

Ode to a Dividend

It sounds relatively simple:

A distribution of property made by a regular “C” corporation to an individual shareholder with respect to the corporation’s stock[i] (a) will be treated as a dividend[ii] to the extent it does not exceed the corporation’s earnings and profits; (b) any remaining portion of…

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