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Taxes guy taxes. READ
OK, so a person with a cash flow problem should not be in a DRIp because he/she has to pay income taxes on the shares received even though they do not have the cash to do so.VAST minority of people!!!!
If you are meaning a tax dodge... taxes are due on DRIP shares the same value amount as if it were received in cash. At least as far as I am aware of with US tax code.