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consent dividend

    0.03 sec.
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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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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