nouna payment of a dividend, or other distribution of profits, that was subject, in the UK, to advance corporation tax before it was scrapped in 1999
Related information about qualifying distribution:
- D. IRC 4942(g) - Internal Revenue Service
defines the term "qualifying distribution" as any amount (including that portion ... treated as a qualifying distribution, if it meets the various requirements for a set- ...
- 7.27.16 Taxes on Foundation Failure to Distribute Income
"Qualifying distribution" is another crucial concept under IRC 4942. ... a " qualifying distribution" means an amount paid to accomplish one or more purposes ...
- Qualifying Distribution - Financial Dictionary - The Free Dictionary
A tax-exempt payment made to an annuitant from a Roth IRA. In order to be qualified, a distribution must occur at least five years after the Roth IRA was ...
- The Five Percent Minimum Payout Requirement - Association of ...
What counts as a qualifying distribution? The minimum payout requirement can be met by any expenditure that meets the definition of a. "qualifying distribution.
- What is qualifying distribution? definition and meaning
Definition of qualifying distribution: nouna payment of a dividend, or other distribution of profits, that was subject, in the UK, to advance corporation tax before it ...
- § 53.4942(a)-3 Qualifying distributions defined. :: PART 53 - Justia
The amount of such qualifying distribution shall be the fair market value of the ... Payment (iii) of this example is also a qualifying distribution, since it is a ...
- Best Practices for Private Foundations [PDF] - Council of Michigan ...
A qualifying distribution refers to cash or property paid: (1) in furtherance of a ... qualifying distribution to the Jones Foundation in 2008. The Jones Foundation ...
- Private Foundations — Distributions (Section 4942) | Bloomberg BNA
Generally, a qualifying distribution may be made as a direct charitable expenditure or as a grant for charitable purposes. A set aside of funds for a specific project ...