Corporate Tax 4
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Assignment 2: Constructive Dividends
Based on your readings for the module, respond to the following:
- Explain the concept of constructive dividends. Give examples.
- Construct three original examples of situations in which the IRS might claim constructive dividends.
- Suggest ways to ensure that constructive dividends are minimized or eliminated.
Write a three- to five-page paper in MS Word format. Apply APA standards for writing style to your work.
Use the following file naming convention: LastnameFirstInitial_M4_A2.doc. Submit this document to the M4: Assignment 2 Dropbox by Wednesday, February 11, 2015.
| Assignment 2 Grading Criteria |
Maximum Points
|
| The concept of constructive dividends was accurately defined and illustrated with original examples. |
50
|
| Proposed ways to minimize constructive dividends were effective and feasible. |
40
|
| Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation. |
10
|
| Total: |
100
|
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