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distribution
(redirected from regular distribution)

   Also found in: Dictionary/thesaurus, Medical, Financial, Encyclopedia, Wikipedia 0.01 sec.

distribution n. the act of dividing up the assets of an estate or trust, or paying out profits or assets of a corporation or business according to the ownership percentages. (See: distribute)


distribution (Apportionment), noun allocation, allotment, appropriation, assignment, dealing out, disposal, dissemination, division, dole, handing out, issuance, parceling out, partition, placement, proporting, rationing, repartition, sharing
Associated concepts: capital distribution, distribution by oppration of law, distribution of assets, distribution of capital, distribution of corporate assets, distribution of earnings or profits, distribution of powers and functions, distribution of proceeds, distribution points, just and equal distribution, partial distribution, per capita distribution, per stirpes distriiution, pro rata distribution, ratable distribution
distribution (Arrangement), noun assemblage, classification, collocation, disposition, formation, gradation, graduation, grouping, marshaling, ordering, organization, placement, regimentation, serialization, systematization
See also: administration, allotment, appointment, apportionment, appropriation, arrangement, assignment, budget, circulation, classification, consignment, decentralization, dispensation, disposition, division, form, hierarchy, order, proportion, ration

DISTRIBUTION. By this term is understood the division of an intestate's estate according to law.
     2. The English statute of 22 and 23 Car. II. c. 10, which was itself probably borrowed from the 118th Novel of Justinian, is the foundation of, perhaps, most acts of distribution in the several states. Vide 2 Kent, Com. 342, note; 8 Com. Dig. 522; 11 Vin. Ab. 189, 202; Com. Dig. Administration, H.



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If a failed conversion were not recharacterized, the distribution from the traditional IRA would be treated as a regular distribution from it and subject to the 10% additional tax on early distributions (unless an exception applies).
In the case of the municipal funds, these regular income distributions are exempt from regular federal income taxes and, in the case of single-state municipal funds, from specific state income taxes as well, although a portion of the regular distributions paid by certain municipal bond funds may be subject to the federal alternative minimum tax (AMT).
As a result, regular distributions throughout the year will likely include a portion of expected long-term and/or short-term gains (both realized and unrealized), along with net investment income.
 
 
 
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