qualified dividend income
Defined in 3 places of the United States Code.
For purposes of this paragraph, the term “qualified dividend income” has the meaning given such term by section 1(h)(11)(B).
Source
- 2005–present26 U.S.C. § 857Internal Revenue Code · Taxation of real estate investment trusts and their beneficiaries · for purposes of this title
For purposes of this subsection, the term “qualified dividend income” has the meaning given such term by section 1(h)(11)(B).
Source
- 2005–present26 U.S.C. § 854Internal Revenue Code · Limitations applicable to dividends received from regulated investment company · in this section
The term “qualified dividend income” means dividends received during the taxable year from—
(I) domestic corporations, and
(II) qualified foreign corporations.
Source
- 2003–present26 U.S.C. § 1Internal Revenue Code · Tax imposed · in this section