Distribution

1. A situation in which a security's or market's trading volume is higher on a given trading day than the previous trading day without any price appreciation. This is taken as an indicator that the security or market has hit its highest price and will soon decline.

2. The payment of the assets in an IRA or other retirement account to the account holder or his/her beneficiary. Distributions usually begin after retirement, but may begin before with the payment of applicable penalties.

3. A dividend paid to a company's or mutual fund's shareholders.

4. An institution's consistent sale of a single security over a long period of time as opposed to all at once. This is done to avoid causing fluctuations in price. See also: Accumulation.

distribute

To sell a relatively large amount of stock in a firm during a given period. For example, a mutual fund may liquidate a position in a security over a period of days or weeks so as not to drive down the market price of the security. Compare accumulate.

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

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References in periodicals archive

Earlier in the day, it was reported that the Directorate of Higher Education has decided to distribute the holy book in 100 NAAC accredited A/A+ colleges.

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Jose Manuel Cabadas, 22, of Springfield, charged with knowingly conspiring to possess and distribute one kilogram or more of heroin.

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The independent franchise distributes the more hard-core, crime-influenced titles including K'wan's Road Dawgz and Nikki Turner's A Hustler's Wife.

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When such a business distributes its property, it generally is deemed to have sold the property at fair market value, which requires it to recognize a gain (IRC section 336(a)).

Avoid taxes in liquidation

It provides that if such a trust "distributes an ownership interest in an entity ..., then for testing dates on or after the date of the distribution, the distributed ownership interest is treated as having been acquired by the distributee on the date and in the manner acquired by the trust and not as having been acquired or disposed of by the trust." In other words, the later action of distribution will have the effect of treating the holder of the distributed interest as having owned the stock all along.

Final Sec. 382 Regs. on distributions from qualified trusts

Employers now can distribute tax-free mass-transit passes to their employees more than one month in advance.

IRS allows advance distribution of transit passes

The Jacksonville library planned to distribute the certificates to other young people as they read the best-selling children's novel.

AROUND THE STATES

Developed further, this technology could prove immensely useful for musicians, conductors, and even music publishers, who could distribute customized electronic versions of specific performances, Nesi remarks.

Managing sweet sounds

109, the IRS determined that a distributing corporation could liquidate a wholly owned subsidiary and distribute the subsidiary's business, or the subsidiary could sell its business and liquidate under section 332 and then the distributing corporation could distribute the sales proceeds.

Recent private letter rulings prove partial liquidations are alive and well