Dividend income

Dividend income

Distribution of earnings to shareholders that may be in the form of cash, stock, or property. Mutual fund dividends are paid out of income, usually on a quarterly basis, from interest generated by a fund's investments. Also known as a dividend distribution.

Dividend Income

Dividends paid to shareholders in a publicly-traded company or mutual fund. Various factors, notably how long one has held the shares and whether one reinvests the dividend, determine whether dividend income is taxed as ordinary income or capital gains, or not taxed until one sells the shares. Dividend income is also called dividend distribution. See also: Dividend reinvestment plan.
References in periodicals archive ?
In this situation, the IRS maintained that the E&P of the transferor and transferee corporations should be combined to measure dividend income for purposes of Sec.
06 per share) plus the variable quarter-end payout of additional dividend income accumulated during the quarter.
By taking this approach, the IRS maintains that the private foundation must calculate and pay the 2% excise tax on the proceeds attributable to the interest income, dividend income and capital gains.
The Alpine Dynamic Dividend Fund was designed specifically to maximize the amount of distributed dividend income that is subject to the 15% maximum tax rate on Qualified Dividend Income, while also employing a research driven approach to identifying companies with the potential for dividend increases and capital appreciation.
stating that the taxpayer's loss from the sale of a foreign subsidiary would ordinarily give rise to foreign-source dividend income and, therefore, the taxpayer's loss on the disposition of its foreign subsidiary's stock constitutes a foreign-source loss.
The Fund estimates that virtually all of the income declared by the Fund in calendar year 2006 will be considered qualifying dividend income, subject to taxation at long-term capital gains rates no greater than 15%.
The IRS position has generally been that all pro rata distributions of boot should be treated as dividend income.
164(d)(4) to convert dividend income to net investment income.
A portion of the distribution may be treated as long-term capital gain and qualified dividend income for individuals, each subject to the maximum Federal income tax rate, which is currently 15% for individuals.
This entire dividend income payment is expected to be treated as qualified dividend income and available for the reduced federal tax rate on dividends.
07 per share plus the variable quarter- end payout of additional dividend income accumulated during the quarter.
the "Fund") today announced the completion of its reorganization into Delaware Dividend Income Fund ("Dividend Income Fund"), an open-end series of Delaware Group Equity Funds V.