Corporate Tax 4

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