Results for Constructive Dividend
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Business Dictionary:

Constructive Dividend

Disallowance or reclassification of a transaction between a Closely Held Corporation and a shareholder. Frequently a loan to a stockholder is recharacterized as a dividend.

 
 
Accounting Dictionary: Constructive Dividend

Tax concept in which a stockholder is considered to have constructively received a dividend although it was not actually paid by the company. For example, a shareholder who used company property for personal purposes rent-free might be considered to have received a constructive dividend equal to the fair market rental value of that property.

 
 

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Copyrights:

Business Dictionary. Dictionary of Business Terms. Copyright © 2000 by Barron's Educational Series, Inc. All rights reserved.  Read more
Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved.  Read more

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