The court affirmed a report by a magistrate judge who concluded that the redemption payments qualified as dividends
1, 1999, all dividends
received from noninsurance corporations are deductible, subject to the ownership limitations of Sec.
The Bush administration recently announced a plan to eliminate taxes on dividends
At the same time, there has been a marked change in how companies view dividends
, increasingly seeing them as part of a total pay scenario that includes stock repurchases and stock appreciation.
In terms of yield--the percentage of the stock's price paid out in dividends
calculated by dividing the annual dividend
by the share price--Disney's payout currently stands at 0.
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
From 2001 to 2004, CAIT's strategy of investing in senior and junior, high yielding, non-conforming, residential loans provided for the regular payment of common and preferred dividends
AB 263 establishes very complex rules and formulas to compute the DRD on "qualified dividends
" and grants the FTB the authority to include a portion of an insurance company's earnings and profits (E&P) in its shareholders' income as a "deemed dividend
71 (1992), that Iowa's method of taxing corporate dividends
It also was thought that reorganization boot dividends
were generally immune from the extraordinary dividend
But unlike bonds, whose interest payments stay the same until maturity, the dividends
of high-yielding utility stocks tend to grow if the company's earnings grow.
The executive committee of the board of directors of Kansas City Southern (KCS) (NYSE:KSU) today announced the declaration of dividends
on three classes of preferred stock as detailed below.
Under American Jobs Creation Act of 2004 (AJCA) Section 422(a), corporate taxpayers can elect to claim a deduction for 85% of cash dividends
received from controlled foreign corporations (CFCs) in excess of a base amount; see new Sec.
65-17 accounts; and (iii) the offsetting of dividends
to satisfy Rev.