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The apportionment or designation of an item for a specific purpose or to a particular place.In the law of trusts, the allocation of cash dividends earned by a stock that makes up the principal of a trust for a beneficiary usually means that the dividends will be treated as income to be paid to the beneficiary. The allocation of stock dividends generally means that such dividends will be added to the shares of stock held as principal, thereby increasing its size.

See: allotment, appointment, apportionment, appropriation, arrangement, assignment, budget, circulation, classification, consignment, coupon, dispensation, distribution, division, interest, order, part, portion, quota, share

ALLOCATION, Eng. law. An allowance upon account in the Exchequer; or rather, placing or adding to a thing. Ency. Lond.

References in periodicals archive ?
704(c) allocations to take into account the BIG or BIL from the revaluation.
The principles outlined in the following example help define a range of reasonable allocations.
This termination will apply to all future transfers, so they will not be treated as indirect skips, but the GST allocation will not be made automatically unless again elected.
A number of provisions already exist within the Code and regulations requiring collection of employee census data or allocation and apportionment of employee time and compensation expense (e.
The design allows an employer to exclude employees who have less than 500 hours of service for the year from receiving an allocation for the year.
BOSTON -- Evergreen Investments today announced the launch of Evergreen Envision Funds, a diversified set of three professionally managed asset allocation funds designed to help investors achieve their life goals.
For example, allocations may be reviewed and manipulated according to store grade, demographics, store type, etc.
ELM Summary: The author shows how to use historical performance data to determine "safe" withdrawal rates and asset allocations during retirement so that retirees do not outlive their savings.
482-1(a)(2) authorizes the IRS to "make allocations between or among the members of a controlled group if a controlled taxpayer has not reported its true taxable income.
Many pension funds right now consider themselves under-weighted in their allocations for real estate," said Steven A.