100 percent dividend
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 805 — for purposes of this part (2 versions over time)
Except as provided in clause (ii), the term “100 percent dividend” means any dividend if the percentage used for purposes of determining the deduction allowable under section 243 or 245(b) is 100 percent.
26 U.S.C. § 832 — in this section (2 versions over time)
The term “100 percent dividend” means any dividend if the percentage used for purposes of determining the deduction allowable under section 243 or 245(b) is 100 percent.