Ballentine's law dictionary. Anderson, W.S.. 1998.
constructive dividend — see dividend Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
Constructive Dividend — A concept in U.S. taxation in which various distributions to shareholders are not labeled as dividends but are still considered dividends by the IRS and taxed as such. Constructive dividends are most commonly found in companies in which the… … Investment dictionary
dividend — div·i·dend / di və ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value… … Law dictionary
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
Cancellation of Debt (COD) Income — Part of a series on Taxation Taxation in the United States … Wikipedia
bargain sale or purchase — A sale of property for less than the fair market value of such property. The difference between the sale or purchase price and the fair market value of the property is required to be accounted for in terms of its tax consequences. Bargain sales… … Black's law dictionary
bargain sale or purchase — A sale of property for less than the fair market value of such property. The difference between the sale or purchase price and the fair market value of the property is required to be accounted for in terms of its tax consequences. Bargain sales… … Black's law dictionary
interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… … Black's law dictionary
interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… … Black's law dictionary
