distribution of dividend

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• Dividend — This article is about financial dividends. For dividends in arithmetic, see Division (mathematics). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis  …   Wikipedia

• dividend — div·i·dend / di və ˌdend/ n 1: the part of corporate net earnings distributed usu. periodically (as quarterly) to stockholders in the form of cash, additional shares, or property either as a set amount per share or a percentage of par value… …   Law dictionary

• Dividend imputation — is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payable on a distribution. In comparison to the classical system, it… …   Wikipedia

• Dividend distribution tax — is the tax levied by the Indian Government on companies according to the dividend paid to a company s investors. At present the dividend distribution tax is 15% [1], according to the Union Budget 2007, India. As per existing tax provisions,… …   Wikipedia

• distribution — dis·tri·bu·tion /ˌdis trə byü shən/ n 1: the act or process of distributing: as a: the apportionment by a court of the property and esp. personal property of an intestate among those entitled to it according to statute compare descent, devise …   Law dictionary

• dividend income — distribution of earnings to shareholders that may be in the form of cash, stock, or property. mutual fund dividends are paid out of income, usually on a quarterly basis, from interest generated by a fund s investments. Also known as a dividend… …   Financial and business terms

• distribution in kind — n. A distribution of property as it is, instead of selling it and distributing the proceeds. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. distribution in kind …   Law dictionary

• distribution of profits — index dividend Burton s Legal Thesaurus. William C. Burton. 2006 distribution of profits …   Law dictionary

• distribution in liquidation — Distribution of assets upon dissolution of corporation. Liquidating dividend is amount distributed in complete or partial liquidation of corporation and such amount is treated as in full payment for the stock of the corporation. I.R.C. No. 331(a) …   Black's law dictionary

• distribution in liquidation — Distribution of assets upon dissolution of corporation. Liquidating dividend is amount distributed in complete or partial liquidation of corporation and such amount is treated as in full payment for the stock of the corporation. I.R.C. No. 331(a) …   Black's law dictionary

• distribution of earnings — index dividend Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary