Stock Rights And Stock Dividends PDF Download

... analyzes the tax problems that arise in connection with dividend distributions of common or preferred stock and stock rights. The Portfolio provides a framework for analysis of the tax treatment of such distributions by summarizing the early judicial determinations in this area and the statutory responses to such decisions. In addition, the cases, regulations and rulings applicable to stock dividends are discussed in detail. The Portfolio analyzes the issues as to when a distribution will be taxable; what factors must be considered in determining whether stock is common or preferred; when a distribution of preferred stock will be subject to taint under [section] 306; and the basis and holding period issues surrounding stock distributions.