Non-liquidating Distributions (1 of 2 Dividend distributions a distribution of property based upon a corporations earnings profits Property includes money, securities other assets Does not include stock or stock rights of distributing corp Dividends treated as by s/h4 Non-liquidating Distributions (1 of 2) Dividend distributions –A distribution of property based upon a corporation’s earnings & profits –Property includes money, securities & other assets –Does not include stock or stock rights of distributing corp –Dividends treated as by s/h