Distributions by Corporations Definition
What DISTRIBUTIONS BY CORPORATIONS means: For tax purposes, this term refers to any amounts paid by a corporation to its shareholders, or any property distributed, other than for value received in goods or services. Distributions from corporate earnings and profits are taxable as dividends. Distributions not from corporate earnings are treated as a return of the shareholder's investment in the corporation. See also Returns of Capital.
How works Distributions by Corporations meaning in Tah definition D .