Dividends received deduction

ChipMOS SHAREHOLDERS APPROVE CASH DIVIDEND DISTRIBUTION OF NT$2.30 PER COMMON SHARE OR APPROXIMATELY US$1.50 PER ADS

Retrieved on: 
Wednesday, May 31, 2023

HSINCHU, May 31, 2023 /PRNewswire-FirstCall/ -- ChipMOS TECHNOLOGIES INC. ("ChipMOS" or the "Company") (Taiwan Stock Exchange: 8150 and NASDAQ: IMOS), an industry leading provider of outsourced semiconductor assembly and test services ("OSAT"), announced its shareholders have approved a cash dividend distribution of NT$2.30 per common share or approximately US$1.50 per ADS at the Company's AGM on May 30, 2023.

Key Points: 
  • HSINCHU, May 31, 2023 /PRNewswire-FirstCall/ -- ChipMOS TECHNOLOGIES INC. ("ChipMOS" or the "Company") (Taiwan Stock Exchange: 8150 and NASDAQ: IMOS), an industry leading provider of outsourced semiconductor assembly and test services ("OSAT"), announced its shareholders have approved a cash dividend distribution of NT$2.30 per common share or approximately US$1.50 per ADS at the Company's AGM on May 30, 2023.
  • The dividend, which the Company's Board previously declared on February 23, 2023, will be distributed from earnings.
  • The Company has submitted a dividend/distribution form to NASDAQ, as notification of the below actions for the Company's American Depositary Shares ("ADRs").
  • Questions regarding the dividend distribution may be directed to Citibank, N.A.

ChipMOS SHAREHOLDERS APPROVE CASH DIVIDEND DISTRIBUTION OF NT$4.30 PER COMMON SHARE OR APPROXIMATELY US$2.92 PER ADS; COMPANY SETS DIVIDEND RECORD & DISTRIBUTION DATES

Retrieved on: 
Friday, May 27, 2022

The dividend, which the Company'sBoard earlier resolvedon February 24, 2022, will be distributed from earnings.

Key Points: 
  • The dividend, which the Company'sBoard earlier resolvedon February 24, 2022, will be distributed from earnings.
  • The Company has submitted a dividend/distribution form to NASDAQ, as notification of the below actions for the Company's American Depositary Shares ("ADRs").
  • ADR Dividend Record Date:June 30, 2022
    ADR Dividend Distribution Date:July 27, 2022
    ADR books will be closed from June 28to July 5, 2022
    The final dividend amount to be distributed in the U.S.
  • ChipMOS TECHNOLOGIES INC.("ChipMOS"or the "Company")(Taiwan Stock Exchange: 8150 and NASDAQ: IMOS) ( https://www.chipmos.com ) is an industry leading provider of outsourced semiconductor assembly and test services.

Fortis Inc. Announces Second Quarter Dividends - 2021

Retrieved on: 
Thursday, February 11, 2021

The Corporation has designated the common share dividend and preference share dividends as eligible dividends for federal and provincial dividend tax credit purposes.

Key Points: 
  • The Corporation has designated the common share dividend and preference share dividends as eligible dividends for federal and provincial dividend tax credit purposes.
  • Fortis is a well-diversified leader in the North American regulated electric and gas utility industry, with 2019 revenue of $8.8 billion and total assets of $56 billion as at September 30, 2020.
  • The Corporation's 9,000 employees serve utility customers in five Canadian provinces, nine U.S. states and three Caribbean countries.
  • Fortis shares are listed on the TSX and NYSE and trade under the symbol FTS.

Broadmark Realty Capital Announces 2020 Tax Treatment of Dividends

Retrieved on: 
Friday, January 29, 2021

(1) Pursuant to IRC Section 857(b)(9), for federal tax purposes, the Companys cash dividend made on January 15, 2021 with a record date of December 31, 2020 is treated as received by stockholders on December 31, 2020 and included on the 2020 Form 1099-DIV.

Key Points: 
  • (1) Pursuant to IRC Section 857(b)(9), for federal tax purposes, the Companys cash dividend made on January 15, 2021 with a record date of December 31, 2020 is treated as received by stockholders on December 31, 2020 and included on the 2020 Form 1099-DIV.
  • (2) Ordinary Dividends may be eligible for the 20% deduction applicable to qualified REIT dividends pursuant to IRC Section 199A(b)(1)(B).
  • Please consult your personal tax advisor.
  • Broadmark Realty Capital manages and services its loan portfolio across a variety of market conditions and economic cycles.

The GEO Group Announces Tax Treatment of 2020 Dividends

Retrieved on: 
Friday, January 22, 2021

(1) For 2020, there are no Qualified Dividends.

Key Points: 
  • (1) For 2020, there are no Qualified Dividends.
  • Qualified Dividends represent the portion of Total Ordinary Dividends which constitutes a "Qualified Dividend", as defined by the Internal Revenue Service.
  • (2) The amount constitutes a "Return of Capital", as defined by the Internal Revenue Service.
  • GEO is a leading provider of enhanced in-custody rehabilitation, post-release support, electronic monitoring, and community-based programs.

Fortis Inc. Announces First Quarter Dividends - 2021

Retrieved on: 
Wednesday, November 18, 2020

The Corporation has designated the common share dividend and preference share dividends as eligible dividends for federal and provincial dividend tax credit purposes.

Key Points: 
  • The Corporation has designated the common share dividend and preference share dividends as eligible dividends for federal and provincial dividend tax credit purposes.
  • Fortis is a well-diversified leader in the North American regulated electric and gas utility industry, with 2019 revenue of $8.8 billion and total assets of $56 billion as at September 30, 2020.
  • The Corporation's 9,000 employees serve utility customers in five Canadian provinces, nine U.S. states and three Caribbean countries.
  • Fortis shares are listed on the TSX and NYSE and trade under the symbol FTS.

Fortis Inc. Announces Third Quarter Dividends - 2020

Retrieved on: 
Wednesday, July 29, 2020

The Corporation has designated the common share dividend and preference share dividends as eligible dividends for federal and provincial dividend tax credit purposes.

Key Points: 
  • The Corporation has designated the common share dividend and preference share dividends as eligible dividends for federal and provincial dividend tax credit purposes.
  • Fortis is a well-diversified leader in the North American regulated electric and gas utility industry, with 2019 revenue of $8.8 billion and total assets of $57 billion as at March 31, 2020.
  • The Corporation's 9,000 employees serve utility customers in five Canadian provinces, nine U.S. states and three Caribbean countries.
  • Fortis shares are listed on the TSX and NYSE and trade under the symbol FTS.

The GEO Group Announces Tax Treatment of 2019 Dividends

Retrieved on: 
Wednesday, January 22, 2020

(1) For 2019, there are no Qualified Dividends.

Key Points: 
  • (1) For 2019, there are no Qualified Dividends.
  • Qualified Dividends represents the portion of Total Ordinary Dividends which constitutes a "Qualified Dividend", as defined by the Internal Revenue Service.
  • (2) The amount constitutes a "Return of Capital", as defined by the Internal Revenue Service.
  • GEO is a leading provider of enhanced in-custody rehabilitation, post-release support, electronic monitoring, and community-based programs.