The amount of a consent dividend is considered as distributed in money by the REIT to the foreign shareholder on the last day of the tax year of REIT and as contributed to the capital of the REIT by the foreign shareholder on such day. [26 USC Â§ 565(c).]...
In computer science, an abstract data type (ADT) is a mathematical model for data types where a data type is defined by its behavior (semantics) from the point of view of a user of the data, specifically in terms of possible values, possible operations on data of this type, and the behavior of these operations.
What does ADT stand for? Quick Answer. The abbreviation ADT stands for American District Telegraph, which is a security company with a corporate office located in Boca Raton, Fla. The company was originally established in 1867 and was called the Gold and Stock Telegraph Company. Continue Reading.