100 percent dividend
Defined in 2 places of the United States Code.
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, 244, or 245(b) is 100 percent.
Source
- 1994–201426 U.S.C. § 805Internal Revenue Code · General deductions · for purposes of this part
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.
Source
- 2014–present26 U.S.C. § 805Internal Revenue Code · General deductions · for purposes of this part
The term “100 percent dividend” means any dividend if the percentage used for purposes of determining the deduction allowable under section 243, 244, or 245(b) is 100 percent.
Source
- 1994–201426 U.S.C. § 832Internal Revenue Code · Insurance company taxable income · in this section
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.
Source
- 2014–present26 U.S.C. § 832Internal Revenue Code · Insurance company taxable income · in this section