Unlike regular dividends, constructive dividends need not be distributed to a corporation's shareholders on a pro rata basis.

Name: Unlike regular dividends, constructive dividends need not be distributed to a corporation's shareholders on a pro rata basis.
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Question

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Constructive dividends can take many forms, such as the corporation paying personal expenses for a shareholder, and need not be distributed to all shareholders on a pro rata basis.

Unlike Regular Dividends, Constructive Dividends Need Not Be Distributed to a Corporation's