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Consent Dividend

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Consent Dividend
A dividend that is not actually paid to a shareholder but is kept as part of a company's retained earnings. A shareholder may agree to have a dividend added to his/her gross income even if it not paid. This may increase the shareholder's personal tax liability but may decrease the company's corporate tax liability, which may in turn help the share price.
consent dividend
The retained earnings that are credited to paid-in surplus by a personal holding company. The consent dividend is taxed to stockholders as an ordinary dividend; however, this tax liability is partially offset by the stockholders' increasing the cost basis of the stock by the same amount.
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Form 973, Corporation Claim for Deduction for Consent Dividends.
Business electronic filing by Laffie, Lesli S. / The Tax Adviser
Chapter 6 of the book addresses basis issues, and covers deemed dividends, the new investment adjustment regime, excess loss accounts, and consent dividends.
The Consolidated Tax Return: Principles, Practice, Planning, 5th ed by McCormally, Timothy J. / Tax Executive
The consent dividend mechanism is a hypothetical distribution of a specified amount made by a corporation that has a reasonable basis to believe that it is subject to the AET.
The accumulated earnings tax: a practical approach to a subjective ... by Goldberg, Michael J. / The Tax Adviser
 
 
 
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