Business and Personal Finance Dictionary

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• DIVIDENDS
  
  The portion of a company's earnings and profits that are paid to you as a stockholder in the company. These payments may be ordinary dividends, capital gain distributions or nontaxable distributions. You usually receive dividends in cash, but you may receive them in the form of more stock, stock rights, property or services. Companies or brokerage firms report dividend income to you on Form 1099-DIV.
  
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