Paid-in Capital

Paid-in Capital means:
the capital received by a corporation from investors for stock, as distinguished from capital generated by earnings or donated. The capital received by a corporation from investors for stock, as distinguished from capital generated by earnings or donated. Paid-in capital may be important when determining whether a dividend is ordinary income or a nontaxable return of capital.

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