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 Contribution Plan:
- Dictionary contribution plan is an employer-provided retirement plan under which a separate account is provided for each plan participant. Benefits depend on the amount contributed to the plan and the amoount 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 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 what is.
- Definition Disability Pension:
- Dictionary is a taxable pension from an employer-funded disability plan received by a taxpayer who retired on disability and has not reached normal retirement age. Disability pensions generally are treated as distributions by corporations meaning.
How works Distributions by Corporations meaning in Tax definitions D .