distribute


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distribute

v. 1) the dividing up of those assets of an estate or trust when someone has died according to the terms of the deceased's will or trust, or in absence of a will, according to the laws of descent and distribution. 2) division of profits or assets of a corporation or business. (See: probate, will, trust, descent and distribution, corporation)

distribute

verb admeasure, administer, allocate, allot, appropriate, arrange, array, assign, assign places to, assort, class, classify, deal, decentralize, dispense, disseminate, distribuere, divide, dividere, dole, file, give out, mete, parcel out, portion out, prorate, ration, scatter, set in order, share, sort, sow, space, spread, systematize
Associated concepts: distributed among creditors, distribbted because of liquidation, distribution of an estate
See also: administer, allocate, allot, apportion, arrange, assign, bequeath, bestow, cast, circulate, classify, deploy, detail, diffuse, disburse, dispense, disperse, dispose, disseminate, dole, expend, file, fix, give, grant, intersperse, issue, marshal, mete, parcel, partition, post, prorate, publish, sort, split, spread, subdivide, supply, tender

distribute

see DISTRIBUTION.
References in periodicals archive ?
128) Under the section 355(a)(1)(D) control test, the distributing corporation is required to be in control (again, 80 percent of the voting power and 80 percent of each other class of stock) of the controlled corporation immediately before the distribution, and the distributing corporation must distribute to its shareholders all of its stock in the controlled corporation.
If X elected to bypass AAA and PTI, it could distribute $5,000 and eliminate its AE&P.
If a corporation distributes property (other than the corporation's own obligations) that has a fair market value (FMV) in excess of its adjusted basis to a shareholder, the corporation must recognize gain as if the property had been sold at its FMV.
As a general rule, however, assets with basis in excess of FMV should not be distributed to a shareholder because the potential loss cannot be used by either the corporation or the distribute shareholder.
663(c)-3(b) provides that separate-share treatment is not applied to a trust or portion of a trust subject to a power to distribute corpus to or for one or more beneficiaries, unless payment of corpus cannot affect the proportionate share of corpus of any other beneficiaries' shares, or unless substantially proper adjustment must thereafter be made, so that substantially separate and independent shares exist.
The three choices produce the same net taxable result for Dick in the current year, except that by making the election to distribute AE&P, the investment interest expense has been used, and the AE&P balance has been reduced by $30,000.
Previously, IT administrators have been forced to use individual basic FTP transfers or physical update media to distribute software patches--a process that can take days or weeks and which typically leads to inconsistent versions of software on distributed systems.

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