Deemed Distribution
/dēmd dɪstrɪˈbjuːʃən/
Definitions
- (n.) A distribution treated by law as having been made to a shareholder or beneficiary for tax or accounting purposes, even if no actual distribution occurred.
The company's retained earnings were subject to a deemed distribution for tax calculation.
Forms
- deemed distribution
- deemed distributions
Related terms
See also
Commentary
Deemed distributions often arise in tax and corporate law to attribute benefits or income where no physical payment occurs, impacting tax liabilities and shareholder accounting.
This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.