Distributions that do not exceed the calculated current and accumulated earnings and profits are reflected as either an ordinary dividend or a capital
gain distribution depending on the eREIT's disposition activity related to real estate properties during the year.
Not exact matches
The tax treatment and characterization of the Fund's
distributions may vary significantly from time to time
depending on whether the Fund has
gains or losses on the securities in its portfolio.
The
distribution of these real income
gains across the economy
depends, crucially, on how much the exchange rate appreciates in response to the positive shock to world commodity prices (RBA 2005).
Distributions will vary
depending on the funds» income and any
gains realized from the sale of securities in the funds» portfolios.
Any amount of liquidation
distributions greater than your tax basis will be treated as short or long term
gains depending on your holding period.
Its
distributions can be characterized as return of capital or capital
gains,
depending on the performance of the swapped fund.
Heat is
gained in the top 100m or so from the sun and the
distribution deeper
depends on the balance of buoyancy and turbulent mixing.