(c) Effect of consentThe amount of a consent dividend shall be considered, for purposes of this titleâ. (1) as distributed in money by the corporation to the shareholder on the last day of the taxable year of the corporation, and.
Advance Directives: Definitions. ADVANCE DIRECTIVE. An advance directive is a document by which a person makes provision for health care decisions in the event that, in the future, he/she becomes unable to make those decisions.
As you prepare an advance directive, you'll need to follow these four important steps: 1  Get the living will and medical power of attorney forms for your state, or use a universal form that has been approved by many states. 2  Choose a health care agent. 3  Fill out the forms, and have them witnessed as your state requires.