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.

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References in periodicals archive

They are charged with dividend income with respect to which the benefits of the dividends-received deduction are effectively lost because the dividend is automatically classified as extraordinary.

Partial liquidations

Eaton Vance Tax-Advantaged Dividend Income Fund (NYSE:EVT) declared on Wednesday that it will pay a common stock distribution of USD0.1450 per share for the month January 2017.

Eaton Vance Tax-Advantaged Dividend Income Fund declares USD0.1450 per share distribution for January 2017

If the redemption proceeds are treated as a dividend, they are taxed as ordinary dividend income to the former shareholder to the extent of the corporation's current and accumulated earnings and profits (E&P).

Buy-sell agreements--an invaluable tool

M2 EQUITYBITES-December 2, 2016-John Hancock Premium Dividend Fund and Tax-Advantaged Dividend Income Fund announce monthly and capital gain distributions for December 2016

John Hancock Premium Dividend Fund and Tax-Advantaged Dividend Income Fund announce monthly and capital gain distributions for December 2016

Note: the determination of amounts reportable as ordinary dividend income under Sec.

Application of Sec. 382 to foreign corporations

The company fiscal third quarter net interest and dividend income was USD832,000, increase from the net interest and dividend income of USD811,000.

Meetinghouse Bancorp reports higher net income for fiscal Q3 2016 over Q3 2015

When foreign stocks or American depositary receipts are held inside a tax-deferred account, any foreign tax withheld on dividend income will ultimately result in double taxation.

Tax-aware investing

Five John Hancock closed-end funds, Preferred Income Fund (NYSE:HPI); Preferred Income Fund II (NYSE:HPF); Preferred Income Fund III (NYSE:HPS); Premium Dividend Fund (NYSE:PDT); and Tax-Advantaged Dividend Income Fund Tax-Advantaged Dividend Income Fund (NYSE:HTD) on Monday declared monthly distributions.

John Hancock closed-end funds announce distributions for August 2016

An ALJ held that the state cannot constitutionally tax the dividend income of a nonresident corporate limited partner when that income has no connection to the state.(26) During the subject years, the taxpayer owned a 21% interest in a limited partnership that owned oil and gas interests in Alabama, 2,000 acres of timberland in Florida and a large stock portfolio that included a "permanent" (long-term investment) portfolio and an "investment" (actively traded) portfolio.

Current corporate income tax developments

The company reported for the first quarter a net interest and dividend income of USD847,000, increased from the net interest and dividend income of USD807,000 in the prior year similar quarter.

Meetinghouse Bancorp reports reduced net income for Q2 2016 year over year

Compaq reported the dividend income and claimed a capital loss from the sale of the ADRs and an FTC for the withholding tax.

FTC denied in Compaq due to lack of business purpose

For the three months ended June 30, 2019, total interest and dividend income of the bank rose to USD70.2m from USD63.7m in the second quarter of 2018.

Farmers & Merchants Bank of Long Beach announces fiscal results