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 Recharacterization:
- Dictionary Recharacterization is the process of changing the character of a traditional IRA contribution to a Roth IRA contribution or vice versa return of capital distribution definition.
- 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 explain.
- Definition Regulations:
- Dictionary Commissioner publishes his interpretation of the tax Code in the form of regulations. They do not have the force and effect of law except in those cases in which the law on a particular subject calls return of capital distribution what is.
- Definition Right:
- Dictionary The opportunity a corporation gives a shareholder to buy additional shares at a special price for a limited time. Shareholders who don't use their rights can sell them to other investors return of capital distribution meaning.
How works Return of Capital Distribution meaning in Tax definitions R .
