Define: Capital Gains Dividends

The meaning of “Capital Gains Dividends” differs based on where it is used. We list many below, then combine them into one or more market-standard definitions.

How is Capital Gains Dividends defined in a legal contract?

  • Capital Gains Dividends means dividends that a mutual fund chooses to distribute from its capital gains dividend account. Seen in 3 SEC filings.
  • Capital Gains Dividends means dividends that a corporation decides to distribute from its capital gains dividend account, which are considered as capital gains for the shareholders. Seen in 2 SEC filings.
  • Capital Gains Dividends means the dividends which a company elects to distribute from its realized net capital gains. Seen in 2 SEC filings.
  • Capital Gains Dividends means the dividends which a company chooses to distribute from its capital gains dividend account under the Tax Act. Seen in 1 SEC filing.
  • Capital Gains Dividends means dividends which a company chooses to distribute from its realized capital gains. Seen in 1 SEC filing.

Note: The Genie AI Legal Assistant pulled this data out of the SEC EDGAR Database of 500,000 records from the past 22 years of filings. We regularly update this page as new filings and definitions come in.

Search EDGAR for 'Definitions of capital gains dividends' yourself to verify these results. We are always keen to point people to source documents.

Which definition should you use?

🤔 Our AI Legal Assistant has combined and improved the above descriptions to create market-standard 'Genie definitions' below, with guidance on which documents and which industry to use for each.

Genie Definition 1

Capital Gains Dividends means dividends a [type of entity] chooses to distribute from its capital gains.

Relevant Contract Types

Relevant Circumstances

  • When a company reports significant capital gains and seeks to distribute those gains to shareholders.
  • In situations where shareholders' return on investment hinges on capital gains.

Relevant Sectors

Genie Definition 2

Capital Gains Dividends means dividends that, once distributed, are treated as capital gains for the shareholders.

Relevant Contract Types

Relevant Circumstances

  • When a company desires to provide a tax advantage to shareholders by structuring dividends such that they are treated as capital gains.
  • During periods of high capital gains tax rates.

Relevant Sectors

What is the most popular definition of 'Capital Gains Dividends'?

Capital Gains Dividends means dividends a [type of entity] chooses to distribute from its capital gains

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