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 Repairs:
- Dictionary expenditures to keep business-use property in good operating condition that do not significantly add to the value of the property or extend its useful life. Also se "Capital Improvement." return of capital distribution definition.
- 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 explain.
- Definition Refund Feature:
- Dictionary An annuity has a refund feature if the annuitant and/or his or her survivors are guaranteed to receive an amount under the annuity at least eqaul to the amount paid for the annuity return of capital distribution what is.
- Definition Royalty Interest:
- Dictionary oil and gas in place that entitles the holder to a specified fraction, in kind or in value, of the total production from the property, free of any expense of development and operation return of capital distribution meaning.
How works Return of Capital Distribution meaning in Tax definitions R .
