DRDS

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Acronym	Definition
DRDS	Division of Respiratory Disease Studies (CDC)
DRDS	Dynamic Reconfiguration Data Set (reconfigures resources in SNA network)
DRDS	Distributed Routing and Distributed Scheduling

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? References in periodicals archive
Observation: Corporations will have less (or no) incentive to earn reorganization boot dividends because-- as extraordinary dividends--the income will give rise to stock basis reductions measured by the DRDs when the dividends are received. IRS seeks to expand extraordinary dividend rules by Willens, Robert / Journal of Accountancy Several states have changed provisions on DRDs and interest and intangible expenses paid to related companies. Current corporate income tax developments by Ponda, Shona / The Tax Adviser Both DRDs and IRD are included in an estate under the estate tax laws (as either a claim against the estate or assets); when later paid or collected, they are allowed as income tax deductions or required to be included in income. Income tax issues for estates by Keene, David / The Tax Adviser More results

References in periodicals archive

Observation: Corporations will have less (or no) incentive to earn reorganization boot dividends because-- as extraordinary dividends--the income will give rise to stock basis reductions measured by the DRDs when the dividends are received.

IRS seeks to expand extraordinary dividend rules by Willens, Robert / Journal of Accountancy

Several states have changed provisions on DRDs and interest and intangible expenses paid to related companies.

Current corporate income tax developments by Ponda, Shona / The Tax Adviser

Both DRDs and IRD are included in an estate under the estate tax laws (as either a claim against the estate or assets); when later paid or collected, they are allowed as income tax deductions or required to be included in income.

Income tax issues for estates by Keene, David / The Tax Adviser

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