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.
- Definition Defined Benefit Plan:
- Dictionary A defined benefit plan is any employer-provided retirement plan that is not a defined contribution plan (defined elsewhere). The most common type of defined benefit plan is a pension plan distributions by corporations definition.
- Definition Declining Balance Method Of Depreciation:
- Dictionary method of depreciation under which the depreciable basis for the following year is reduced by the depreciation deduction taken in the current year. The depreciation decution therefore decreases each distributions by corporations explain.
- Definition Deduction:
- Dictionary An amount that may be subtracted from income that is otherwise taxable distributions by corporations what is.
- Definition Deferred Compensation:
- Dictionary will be taxed when received or upon the removal of certain restrictions on receipt and not when earned. For example, contributions by an employer to a qualified pension or profit-sharing plan on distributions by corporations meaning.
How works Distributions by Corporations meaning in Tax definitions D .
