qualified dividend income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1 — in this section
The term “qualified dividend income” means dividends received during the taxable year from—
(I) domestic corporations, and
(II) qualified foreign corporations.
26 U.S.C. § 854 — in this section
For purposes of this subsection, the term “qualified dividend income” has the meaning given such term by section 1(h)(11)(B).
26 U.S.C. § 857 — for purposes of this title
For purposes of this paragraph, the term “qualified dividend income” has the meaning given such term by section 1(h)(11)(B).