Stock Dividend

Stock Dividend means:
the payment of a corporate dividend in the form of stock rather than cash. In other words, a dividend distribution by a company to its shareholders in the form of additional shares in the company. Often a stock dividend is not taxable, but in certain situations it may be taxable. Former IRC (check if this IRC provision is current here) §§305 and 307.

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

Description and Definition of Stock Dividend

A corporate distribution of additional stock by a company to its shareholders.

Resources

See Also

Further Reading

• Stock Dividend in the West's Tax Law Dictionary
• Stock Dividend in “A Dictionary of Taxation”