Understanding the Dividends Received Deduction
Corporate Income Tax Expertise from BNA Software
The dividends received deduction (DRD) allows certain corporations to exclude some or all of their dividend income. It is a well-known disadvantage of operating as a C corporation that when it is
profitable, its earnings are taxed, and then, if it makes distributions to its shareholders, those same earnings are usually taxed a second time.
The dividends received deduction (DRD) allows certain corporations to exclude some or all of their dividend income. It is a well-known disadvantage of operating as a C corporation that when it is
profitable, its earnings are taxed, and then, if it makes distributions to its shareholders, those same earnings are usually taxed a second time.
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Latest Episodes for this Channel
Thu January 31 2008
The dividends received deduction (DRD) allows certain corporations to exclude some or all of their dividend income. It is a well-known disadvantage of...
read more
The dividends received deduction (DRD) allows certain corporations to exclude some or all of their dividend income. It is a well-known disadvantage of operating as a C corporation that when it is
profitable, its earnings are taxed, and then, if it makes distributions to its shareholders, those same earnings are usually taxed a second time.
The dividends received deduction (DRD) allows certain corporations to exclude some or all of their dividend income. It is a well-known disadvantage of operating as a C corporation that when it is
profitable, its earnings are taxed, and then, if it makes distributions to its shareholders, those same earnings are usually taxed a second time.
read less
Thu January 31 2008
When to recognize any type of refund depends on the method of accounting you are using. The IRS undertook a review of a situation that concerned the r...
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When to recognize any type of refund depends on the method of accounting you are using. The IRS undertook a review of a situation that concerned the recognition of a state franchise tax refund due to
a carryback of a net operating loss, and as a result, it issued Revenue Ruling 2003-3. This Revenue Ruling is particularly significant because it reversed two earlier IRS rulings.
When to recognize any type of refund depends on the method of accounting you are using. The IRS undertook a review of a situation that concerned the recognition of a state franchise tax refund due to
a carryback of a net operating loss, and as a result, it issued Revenue Ruling 2003-3. This Revenue Ruling is particularly significant because it reversed two earlier IRS rulings.
read less
Thu January 31 2008
Whenever a C corporation makes payments to its shareholders, it is essential to categorize such payments as one of the following: repayment of a share...
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Whenever a C corporation makes payments to its shareholders, it is essential to categorize such payments as one of the following: repayment of a shareholder loan (nontaxable), ordinary dividend
(taxable), return of capital (nontaxable), or capital gain (taxable).
Whenever a C corporation makes payments to its shareholders, it is essential to categorize such payments as one of the following: repayment of a shareholder loan (nontaxable), ordinary dividend
(taxable), return of capital (nontaxable), or capital gain (taxable).
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Fri December 21 2007
Most penalties assessed by the IRS can be waived if the taxpayer can prove reasonable cause for the error that was made. Some penalties can be waived ...
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Most penalties assessed by the IRS can be waived if the taxpayer can prove reasonable cause for the error that was made. Some penalties can be waived only if the taxpayer meets both reasonable cause
and various additional requirements.
Most penalties assessed by the IRS can be waived if the taxpayer can prove reasonable cause for the error that was made. Some penalties can be waived only if the taxpayer meets both reasonable cause
and various additional requirements.
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Fri December 21 2007
There are more than 150 civil penalties in the IRS Code. While the underlying purpose of any tax penalty is to encourage voluntary compliance, the ass...
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There are more than 150 civil penalties in the IRS Code. While the underlying purpose of any tax penalty is to encourage voluntary compliance, the assessment of penalties also produces revenue and
reimburses the IRS for the cost of enforcement. This podcast provides an overview of the most common tax penalties as they apply to C corporations.
There are more than 150 civil penalties in the IRS Code. While the underlying purpose of any tax penalty is to encourage voluntary compliance, the assessment of penalties also produces revenue and
reimburses the IRS for the cost of enforcement. This podcast provides an overview of the most common tax penalties as they apply to C corporations.
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