A corporation declares a 15% stock distribution. The shareholders have a choice between the stock or $150 in cash per each share. The fair market value (FMV) of the stock is $160 per share. Shareholder A owns 600 shares and has a basis in the stock of $33,000. Shareholder B owns 400 shares and has a basis in the stock of $36,000. The corporation has $30,000 of earnings and profits (E&P). What is the character of the distribution? A. $13,500 capital gains B. $13,500 dividend income C. $14,400 capital gains D. $14,400 dividend income

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A corporation declares a 15% stock distribution. The shareholders have a choice between the stock or $150 in cash per each share. The fair market value (FMV) of the stock is $160 per share. Shareholder A owns 600 shares and has a basis in the stock of $33,000. Shareholder B owns 400 shares and has a basis in the stock of $36,000. The corporation has $30,000 of earnings and profits (E&P). What is the character of the distribution? A. $13,500 capital gains B. $13,500 dividend income C. $14,400 capital gains D. $14,400 dividend income

 

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