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consent dividend

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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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Cashless Consent Dividend Provided the REIT is able to obtain the consent of its shareholders, the REIT may elect at any time up to the filing of its tax return for a taxable year to declare a cashless consent dividend that would allow the REIT to satisfy its distribution requirement and avoid entity level tax without an actual distribution of cash (subject to certain withholding requirements).
Cash Preservation Strategies For REITs by Menna, Gilbert / Mondaq Business Briefing
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
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