distribute

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distribute something over something

to spread something over something or over an area. Distribute the icing over the entire cake. Walter distributed the sand over the icy spots.
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distribute something to someone

to give out something to someone. Can you distribute this clothing to the needy people who live around here? I will distribute the ice cream to the party guests.
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References in periodicals archive ?
112) Similarly, such regulations may provide for a reduction in the basis of the stock of the distributing corporation to reflect the change in the value and basis of the distributing corporation's assets.
355(d) to require Distributing to recognize gain on a "disqualified" distribution (one in which any person owns 50% or more of Distributing or Controlled) if the interest was acquired in a taxable transaction within five years of the distribution.
96-30 include (1) the detailed information, representations, and documentation required for establishing a valid corporate business purpose; (2) a description of the facts and circumstances that may qualify the business purpose; (3) a description of each purpose for the spinoff, not just the corporate business purpose; (4) the required information and representations from foreign shareholders and foreign corporations; and (5) the required information and representations where Distributing joins in filing a consolidated return.
If a complicated set of requirements is met, including (a) no more than five individuals or corporations directly own 100% of the distributing corporation's stock immediately before the distribution, (b) the distributee directly owns the corporation distributed for five years after the distribution and (c) the foreign distributee is a resident of a U.
Adding Target Distributing to our list of authorized distributors is designed to accelerate that growth by leveraging Target's expertise as a true convergence distributor, as well as access to new reseller partners.
However, in what came to be known as a "Morris Trust transaction," the Service did not require gain recognition if either Distributing or Controlled were subsequently acquired in a tax-free transaction.
Alternatively, the AAA bypass election allows a shareholder to receive his PTI account; by distributing PTI, the corporation preserves its AAA.
This agreement provides Computer Telephony Distributing with the ability to distribute CallRex to Zultys resellers throughout the United States and Canada," said Robert Kapela, product manager of Telrex.
Distributing property that has not appreciated solves the problem of corporate level gain on distribution, but it creates another problem - deferral of the $5,000 loss that the corporation would recognize if it sold the equipment outright.
Clearly Canadian Beverage Corporation (OTCBB:CCBC) (TSX:CLV) today announced that it has entered into new distribution arrangements with Columbia Distributing Company ("Columbia") and expanded distribution arrangements with Walton Beverage Company ("Walton").
Can an S corporation generate investment income for purposes of the investment interest limitation by distributing AE&P?
The Computing Technology Industry Association (CompTIA) and D&H Distributing, one of America's oldest and largest wholesale products distributors, announced today they are working together to promote the certification of technicians in the home integration market.
312-10(a) provides that, for a newly created controlled corporation, the allocation of E&P generally should be made in proportion to the fair market value (FMV) of the business (and interests in any other property) retained by the distributing corporation and the business (and interests in any other property) held by the controlled corporation immediately after the transaction.