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In return, Disney will most likely receive a distribution fee on the movies that is greater than its current one, 12.5percentt of box-office revenue.
The governmental unit cannot receive a distribution from the estate without subjecting itself to any liability it has to the estate within the confines of a compulsory counterclaim rule.
If you receive a distribution from the IRA and later make a contribution to charity, that doesn't count as a QCD.
"The IRS's concern has been that Crummey powers could be given to multiple discretionary beneficiaries, most of whom would never receive a distribution from the trust, and thereby inappropriately exclude from gift tax a large total amount of contributions to the trust.
Currently only 5percentt of independent films receive a distribution deal; Yekra intends to correct this shortcoming by making profitable digital distribution widely accessible to rights holders.
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This is important, because no "economic outlay" was required on A's part; rather, A simply received a distribution of a note receivable from Profitco.
Perhaps the difference is, when a shareholder receives a distribution of a note receivable from an affiliated S corporation, while no economic outlay on the part of the shareholder occurs, the distribution does have tax significance, as it reduces the shareholder's stock basis in the distributing business.
Unfortunately, Meruelo does not explain why in the example in the regulations, the shareholder was able to increase his debt basis in a debtor S corporation when he received a distribution of the loan receivable from an affiliated lender, despite the lack of an economic outlay on his part.
"These victims can now look forward to receiving a distribution in the near future," Mr. Harbeck said.
In 1985 we received a distribution Kermit tape from Columbia University and decided to adapt it to our mainframe computer EC-1055M (GDR origin).
Investors in the Kleiner Perkins partnerships received a distribution of shares sometime between mid-February and mid-April of this year, when the stock was trading at about $100 on Nasdaq.
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CEO of Professional Science Editing for Scientists @ prosciediting.com