Diploma in Tax Volume 2
9.1.Define a “distribution” for tax purposes
9.1.1.TCA 1997 definition of “distribution”
In a practical sense where a company generates profits it is the ultimate owner i.e. the shareholders of ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.