Dividend income

(redirected from Dividend Distributions)

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 ?
(NYSE: ZFC) reported revised tax reporting information regarding dividend distributions on its common stock for the tax year ended December 31, 2014.
For stockholders that are corporations, the company's dividend distributions are not eligible for the corporate dividend distributions received deduction on Form 1120.
Hersha Hospitality Trust (NYSE: HT), a US-based company that owns service and upscale hotels in major metropolitan markets, has announced cash dividend distributions.
While we do not have the same clear visibility as to capital gains in the coming year that we had a year ago, over the long run, we expect that capital gains will continue to be a meaningful part of NGPC's overall dividend distributions to stockholders.'
NGP Capital Resources Company (NASDAQ:NGPC), a US-based a financial services company that invests in private energy companies, has announced a quarterly dividend distribution.
The source of payments of principal and interest on the notes consists of the collateral and dividend distributions to the company by the captive reinsurer.
* Dividend Distribution: The captive reinsurer makes a periodic dividend distribution to the company based on a formula pre-agreed upon with its regulatory authority.
Essentially, there are three ways to incur tax liabilities from mutual funds: capital gains distributions by the fund; dividend distributions by the fund; and capital gains arising from the sale or exchange of shares.
Instead of paying a higher tax rate on the short-term capital gains dividend distribution, you can pay 28% on your longterm capital gains.
In an unpublished case, Davis, d/b/a Mile High Calcium, Inc., the court ruled in favor of the taxpayer, stating that the Service was arbitrary and capricious in its attempt to characterize loan repayments and dividend distributions made to the S shareholders as wages subject to employment taxes.
The court found the Service's argument more persuasive, and held that dividend distributions did occur, since sufficient earnings and profits existed at the time of the distribudons.