| 释义 |
property dividend Property DividendA dividend paid to shareholders in anything other than cash. Common property dividends include shipping the company's product to shareholders and giving out certificates in stocks in other companies held by the company. They are taxed like cash dividends at the fair market value of whatever property is paid out. See also: Payment-in-Kind.property dividend A stockholder dividend paid in a form other than cash, scrip, or the firm's own stock. For example, a firm may distribute samples of its own product or shares in another company it owns to its stockholders. In general, a property dividend is taxable at its fair market value. |