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 Rollover:
- Dictionary The tax-free transfer of an employer plan distribution to another employer plan or to a traditional IRA, or the tax-free transfer from one IRA to another or to an eligible employer plan return of capital distribution definition.
- Definition Recovery Period:
- Dictionary The period of years over which the cost of business assets is written off under ACRS or MACRS return of capital distribution explain.
- 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 what is.
- Definition Reinvested Dividends:
- Dictionary Earnings that the shareholder has accepted as additional shares of stock rather than as cash. They are taxable in the year constructively received return of capital distribution meaning.
How works Return of Capital Distribution meaning in Tax definitions R .
