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Consent Dividend
(redirected from Consent Dividends)

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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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For the years 2001 and 2002, the Bank recorded certain state tax savings related to the consent dividends declared by the REIT.
Capital Corp of the West Announces Full Year and Fourth Quarter 2004 ... by PR Newswire
Transferor of Property to a Foreign Corporation * Form 972 - Consent of Shareholder to Include Specific Amount in Gross Income * Form 973 - Corporation Claim for Deduction for Consent Dividends * Form 982 - Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) * Form 1120 - U.
IRS green lights electronic filing for business tax returns by Druckman, Amanda / Journal of Property Management
Form 973, Corporation Claim for Deduction for Consent Dividends.
Business electronic filing by Laffie, Lesli S. / The Tax Adviser
 
 
 
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