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SECTION 5. PROCEDURE

Internal Revenue Bulletin 1999-46 · 2026-10-03 edition · updated 2026-10-04 · United States

If variations in distributions to shareholders of different Qualified Groups exist solely as a result of the allocation and payment of fees and expenses and the allocation of the benefit of waivers and reimbursements of fees and expenses in accordance with the applicable provisions of section 3 and 4 of this revenue procedure, these variations do not prevent the distributions from being dividends under § 562.

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▸Contents — Internal Revenue Bulletin 1999-46
Internal Revenue Bulletin 1999-46

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