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of <h1>Understanding Dividends: Asset Distributions as Dividends Under Sections 2(22)(a), 2(22)(c), 2(22)(d) and Tax Implications</h1> Dividend includes any distribution of assets by a company to its shareholders, limited to the extent of the company's accumulated profits, regardless of capitalization. For distributions under sections 2(22)(a), 2(22)(c), and 2(22)(d), the market value of the asset at the distribution date is used to compute the dividend. Dividends deemed under section 2(22)(a) are taxable for the company and are exempt for shareholders under section 10(34).
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