R Corporation has a negative current earnings and profits for tax year 20X7 of $15,000.   Accumulated earnings and profits as of the beginning of 20X7 equal $10,000.   On June 1, 20X7, R Corporation distributes $6,000 cash to its sole   shareholder Y, whose basis in the stock is $2,000.   What is the amount of dividend income that Y must report for the year (if zero, write zero as the answer)?   Do any allocations on a per-month basis instead of a per-day basis.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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R Corporation has a negative current earnings and profits for tax year 20X7 of $15,000.

 

Accumulated earnings and profits as of the beginning of 20X7 equal $10,000.

 

On June 1, 20X7, R Corporation distributes $6,000 cash to its sole

 

shareholder Y, whose basis in the stock is $2,000.

 

What is the amount of dividend income that Y must report for the year (if zero, write zero as the answer)?

 

Do any allocations on a per-month basis instead of a per-day basis.

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