distribute

(redirected from distributing)
Also found in: Dictionary, Thesaurus, Medical, Financial, Idioms, Encyclopedia, Wikipedia.

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

distribute

see DISTRIBUTION.

References in periodicals archive ?

Second, D would be treated as distributing its remaining C stock to its shareholders.

The new anti-Morris trust and intragroup spin provisions

368(a)(2)(H)(ii) and instead provided that, in determining whether a transaction qualified as a divisive D reorganization, the fact that the shareholders of Distributing dispose of all or part of the Controlled stock is not taken into account.

Control requirement in divisive "D" reorganizations

The funds can be raised with less cost or effort if Distributing and Controlled are separated through a distribution.

The new Section 355 checklist questionnaire

There was also a disparity in treatment depending on whether Distributing or Controlled was acquired.

Demise of Morris Trust transactions yields new planning opportunities

None of the possibilities allow OLM to achieve the desired objective of distributing the PTI account to L, while avoiding dividend treatment to M.

Final regs. clarify basis and distribution issues, but leave unanswered questions

Distributing all of the AE&P eliminates the risk that the corporation will be subject to tax on passive income and the risk that the S election will be terminated because excess net passive income was received for three consecutive tax years.

Maximizing the investment interest expense deduction

355/D reorganization transaction based on the relative FMVs of the distributing and controlled corporations is a standard representation that the Service requires in private ruling requests.