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Non liquidating distribution s corporation

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The other shareholders feel that the tracts will appreciate at about the same rate, so they are willing to distribute any of the tracts. ’s shares would be redeemed, and because he is unrelated to the remaining shareholders, the redemption would qualify for stock sale (capital gain) treatment as a complete termination of a shareholder’s interest under Sec. A corporation is generally allowed to recognize tax losses when depreciated property is distributed to shareholders in complete liquidation of the corporation (Sec. cannot deduct a loss on a nonliquidating distribution of depreciated property. Conversely, if it distributes appreciated property it must recognize gain as if it had sold the property to the shareholder for its FMV. Shareholders in an S corporation must keep careful track of their tax basis.The amount of the tax basis determines the tax treatment of such items as flow-through losses and corporate distributions.A shareholder’s basis in his S corporation stock is increased by the share of the S corporation income that is passed through to the shareholder.This effectively gives the shareholder a credit to apply against the earned income when it is ultimately distributed to the shareholder, ensuring that the income is only taxed once.

Because the tax consequences of distributions depend on the shareholder’s basis, it is important to keep up with changes in the shareholder’s basis over time.

You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation.

Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund.

Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose.

For more information about the tax on unearned income of children and the parents' election, see chapter 31. Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income.