The Ninth Circuit began its analysis by noting that dividends
are not usually deductible.
from an insurance company that do not qualify for a deduction under Sec.
In the past, tech companies like Microsoft didn't need to pay dividends
because their share prices were like the sun: Every morning, they rose.
USG set an eventual target of 25 percent of net profits plus depreciation to be paid out in dividends
and share buybacks.
Lisanti says Fannie Mae (NYSE: FNM) and Abbott Laboratories (NYSE: ABT) are also companies with long histories of rising dividends
If such an election is not made, or if requests for relief are denied, then the taxpayer may face constructive dividend
(or capital) treatment.
Until the Taxpayer Relief Act of 1997 was passed, a corporation that had satisfied the 45-day standard was entitled to a DRD for all subsequent dividends
even if it then held the stock on a fully hedged basis.
Immediate reinstatement of dividends
from 2007's prospective earnings may also delay CAIT's ability to invest in promising new business opportunities.
Code (CRTC) [section]24410 provisions that limited a deduction for dividends
received from subsidiaries engaged in the insurance business to corporations "commercially domiciled" in California, and to insurance company dividends
paid from "income from California sources," violated the Commerce Clause.
Supreme Court held in the context of Iowa's separate-entity reporting method that inclusion of foreign dividend
income, but not domestic dividend
income, in Iowa's tax base placed a tax burden on dividends
flowing in foreign commerce but not on dividends
flowing in domestic commerce.
Observation: Corporations will have less (or no) incentive to earn reorganization boot dividends
because-- as extraordinary dividends
--the income will give rise to stock basis reductions measured by the DRDs when the dividends
Again, the primary aim of investing in utilities is to receive steady dividends
Following payment of the above dividends
, all dividend
arrearages on the Series C Preferred Stock and Series D Preferred Stock will be satisfied.
to qualify for the new repatriation dividends
-received deduction (repatriation DRD), they must be invested in the U.
In addition, PTI dividends
previously paid by that entity may be recharacterized as non-pti dividends