A payout of corporate profits whereby some shareholders receive cash or other assets and others receive an increased interest in the company.
Related information about disproportionate distribution:
- Distributions by LLCs - CPA Journal Online
In a disproportionate distribution, both members and the LLC may recognize gains and losses. A loss of basis that may occur in either a current or liquidating ...
- Disproportionate Distribution: Definition from Answers.com
A distribution in which some shareholders receive cash or other property and others receive increased proportionate interests in the assets or earnings.
- What is disproportionate distribution? definition and meaning
Definition of disproportionate distribution: A payout of corporate profits whereby some shareholders receive cash or other assets and others receive an ...
- Share and Share Alike – The Impact of Disproportionate Distributions
Jun 7, 2011... would need to take into consideration the fact that Jeff effectively “owes” Tom $250,000 for the disproportionate distribution that Jeff received, ...
- Proportionate vs disproportionate distribution of wealth of two ...
Jun 23, 2011 ... Abstract: We study the distribution P(\omega) of the random variable \omega = x_1/(x_1 + x_2), where x_1 and x_2 are the wealths of two ...
- § 1.305-3 Disproportionate distributions. :: PART 1--INCOME TAXES ...
(5) In determining whether a distribution or a series of distributions has the result of a disproportionate distribution, there shall be treated as outstanding stock of ...
- Can An S Corporation Make Disproportionate Distributions ...
Sep 13, 2012 ... Practitioners often construe this requirement to be more restrictive than it really is, believing that a single disproportionate distribution will be an ...
- The Disproportionate Distribution and Its ... - Bernstein Shur
leagues concern the payment of a disproportionate distribution to one or more of the shareholders and the concern that the payment of the disproportion- ...