Qualified dividend companies

    • [DOC File]TERM SHEET FOR POTENTIAL EQUITY INVESTMENT

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      One (1) Year after investment, the company will pay a 50% dividend in cash ($25,000 if the original investment is $50,000). This to be 100% after one year, 1% paid monthly towards the total interest due. Two (2) Years after the investment, the company will pay a second 50% dividend in cash (another $25,000 if the original investment is $50,000).


    • Subdivision B—Qualification for franking benefits and ...

      A taxpayer who has held shares, or an interest in shares, in a company on which a dividend is paid is a qualified person in relation to the dividend if: (a) the shares were issued in connection with a proposed winding up of the company; and (b) the shares or interest was not disposed of by the taxpayer before the commencement of the winding up; and


    • [DOC File]Special Report - New rules for taxing controlled foreign ...

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      A company receiving a non-portfolio dividend from a grey list country qualified for a deemed underlying foreign tax credit equal to its FDP liability on the dividend. Credits were also available under the branch equivalent tax account (BETA) mechanism to prevent double …


    • [DOC File]CORPORATE TAX OUTLINE Spring 2000 - NYU Law

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      the dividend is not qualified dividend available to a member of the same affiliated group. 100% if the dividend is qualified dividend, which is. the dividend is paid out of E&P; and. the receiving corporation is a member of the same affiliated group as the distributing corporation. Affiliated group: 80% voting and value test. §1504.


    • [DOCX File]Dividends and Payout Policy - Salisbury University

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      Only those companies confident of future earnings will be willing to reduce retained earnings through a stock dividend. Stock dividend – dividend paid in shares of stock rather than in cash. Commonly expressed as a percentage, e.g., a 25% stock dividend means you will receive 1 share for every 4 …


    • [DOC File]SUBTITLE A -- INCOME TAXES

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      The term "qualified dividend income" means dividends received during the taxable year from-- (I) domestic corporations, and (II) qualified foreign corporations. (ii) Certain dividends excluded Such term shall not include-- (I) any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the ...


    • Sina Corporation

      A non-corporate recipient of dividend income will generally be subject to tax on dividend income from a “qualified foreign corporation” at a reduced U.S. federal tax rate rather than the marginal tax rates generally applicable to ordinary income provided that certain holding period requirements are met.


    • CHAPTER 12C-1 CORPORATE INCOME TAX

      (e) For tax years ending on or after July 1, 1998, limited liability companies and foreign limited liability companies qualified to do business in Florida will be allowed to file in the same manner for Florida corporate income tax purposes as for federal tax purposes.


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