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In defining a dividend, the Internal Revenue Code states "...the term 'dividend' means any distribution of property made by a corporation to its shareholders..."Thus, the starting point for defining a dividend is the definition of the term "property."For this purpose, the definition of property can be found in what Internal Revenue Code section and subsection? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list.
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