What RETURN OF CAPITAL DISTRIBUTION means: A return of a capital distribution is a distribution that is not from the corporation's earnings and profits. The distribution is not taxable, but reduces the basis of the stock. Distributions in excess of basis are taxed as capital gain.
- Definition Regular Method (Automobile Expenses):
- Dictionary A deduction for business use of the taxpayer's vehicle based on actual cost of gas, oil, repairs, tires, washing, etc. plus a deduction for depreciation return of capital distribution definition.
- Definition Royalty:
- Dictionary A payment received for the right to exploit a taxpayer's ownership of natural resources or a taxpayer's literary, musical, or artistic creation return of capital distribution explain.
- Definition Regulated Investment Company (Mutual Fund):
- Dictionary that uses its capital to invest in other companies. The two principal types are closed-end and open-end mutual funds. Shares in closed-end mutual funds, some of which are listed on stock exchanges return of capital distribution what is.
- Definition Recognized Gain Or Loss:
- Dictionary The portion of realized gain or loss that is subject to income taxation return of capital distribution meaning.
How works Return of Capital Distribution meaning in Tax definitions R .
