Capital Gain Dividend

Capital Gain Dividend means:
any distribution that is designated as such by a regulated investment company in a written notice mailed to its shareholders not later than 60 days after the close of its taxable year. A capital gain dividend is treated as a capital gain by the shareholders. Former IRC (check if this IRC provision is current here) §852(b)(2)(C).

See also Capital Gain in the American Legal Encyclopedia and Capital Gain in the World Legal Encyclopedia.

See Dividend in the American Legal Encyclopedia and Dividend in the World Legal Encyclopedia.