Black's law dictionary. HENRY CAMPBELL BLACK, M. A.. 1990.
nonliquidating distribution — A payment made by a partnership or corporation to the entity s owner when the entity s legal existence does not cease thereafter Compare distribution in liquidation … Black's law dictionary
distribution in liquidation — Distribution of assets upon dissolution of corporation. Liquidating dividend is amount distributed in complete or partial liquidation of corporation and such amount is treated as in full payment for the stock of the corporation. I.R.C. No. 331(a) … Black's law dictionary
distribution in liquidation — Distribution of assets upon dissolution of corporation. Liquidating dividend is amount distributed in complete or partial liquidation of corporation and such amount is treated as in full payment for the stock of the corporation. I.R.C. No. 331(a) … Black's law dictionary
