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When Is E&P Measured for Purposes of Determining Whether a Distribution

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When is E&P measured for purposes of determining whether a distribution is a dividend?


Definitions:

Reference

In programming, a reference is a variable that provides a way to access the data located at a specific address in memory.

Inner Classes

Classes defined within another class, used to logically group classes that are only used in one place.

Outer Class

A class that surrounds and contains an inner class, providing scope to the inner class but not vice versa.

Finalize

A method in Java used for cleanup just before garbage collection.

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