bond dividend


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Related to bond dividend: stock dividend, property dividend

Stock Dividend

A dividend that is paid in stock or bonds rather than cash. A stock dividend may be declared when the company is cash poor and cannot afford a dividend otherwise. They are generally not considered desirable because one must pay capital gains tax on stock dividends, even though there is no cash gain for the shareholder. It is also called a scrip dividend. See also: Payment-in-kind bond.

bond dividend

A type of liability dividend paid in the dividend payer's bonds.
References in periodicals archive ?
(78) This account of a bond dividend as definitively closed in the
transactions in the bond dividend situation, which fail the completeness
(96) Unlike the imagined cash transactions in the bond dividend
this analysis in the context of bond dividends: Section 311(b)(1)(A)
bond dividends under the LP/MC framework illustrates a major theme of