Legal Definition and Related Resources of Cash Dividend

Any distribution of surplus assets whether in the form of cash or property taken from the body of the assets to become the property of the shareholder . union and New haven trust Co. v Taintor, 83 A. 697, 85 Conn. 452.

A dividend paid in cash to a company’s shareholders. The amount is normally based on profitability and is taxable as income. A cash distribution may include capital gains and return of capital in addition to the dividend.

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Cash Dividend in Historical Law

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Stock Dividend.