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distribute (something) over (something)

To apply something to something else somewhat evenly over an entire area. You need to distribute stain remover over the entire discolored area to have any hope of cleaning it.
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distribute (something) to (someone)

To pass something out, usually to each person in a group. I'll have the volunteers distribute pamphlets to the audience before I begin my lecture.
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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 ?
132) The House and Senate Reports note that "[p]resent law has the effect of imposing more restrictive requirements on certain types of acquisitions or other transfers following a distribution if the company involved is the controlled corporation rather than the distributing corporation.
Because Congress was clearly allowing a less-than-50% postdistribution change in ownership of either Distributing or Controlled (in a disposition that does not constitute a prohibited device) without adversely affecting the tax-free qualification of the distribution, the TRA '97 made a conforming change to the definition of control in a divisive reorganization.
Providing a key employee with a stock interest in Distributing or Controlled may be a valid business purpose provided the taxpayer can demonstrate (1) a real and substantial corporate business purpose for the stock transfer, (2) why the individual is a key employee, and (3) why it is necessary to give the individual the type and amount of the proposed stock interest.
distributing corporation recognizes gain on assets distributed.
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.
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.
Distributing AE&P instead of AAA leaves the AAA undiminished, so that it can be distributed free of tax in subsequent years.
1970), the distributing corporation (D) contributed property, including real estate subject to a mortgage of $2 million taken out immediately before the transfer, to the controlled corporation (C) and distributed the C stock to the D shareholders.