Exam 1 – Version 2 – Finance 3320 – Summer 2010
(if the distribution comes from the sub, dividend; otherwise, if from the buyer, sale price). Dividends on stock sold Dividends will be taxed to the person who has ownership of stock on the date of record. DRD (continued) The ratio of DRD 70% DRD if the corporate SH owns < 20% (by vote or value) of the stock of the distributing corporation; ................
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