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Introduction›Part III. Administrative, Procedural, and Miscellaneous

SECTION 4. PROCEDURE

Internal Revenue Bulletin 1996-39 · 2026-10-03 edition · updated 2026-10-04 · United States

If variations in distributions to shareholders of different Qualified Groups

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exist solely as a result of the allocation of expenses in accordance with the applicable provisions of section 3 of this revenue procedure, those variations do not prevent the distributions from being dividends under § 562.

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▸Contents — Internal Revenue Bulletin 1996-39
Internal Revenue Bulletin 1996-39

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