dividend announcement date
Defined in 1 place of the United States Code.
The term “dividend announcement date” means, with respect to any dividend, the date on which the corporation declares, announces, or agrees to the amount or payment of such dividend, whichever is the earliest.
Source
- 1994–present26 U.S.C. § 1059Internal Revenue Code · Corporate shareholders basis in stock reduced by nontaxed portion of extraordinary dividends · for purposes of this section