Dividends are generally taxed at capital gains rates if they are made from the corporation's current earnings and profits or accumulated earnings and profits.

Question

Quizplus · Accepted Answer

Dividends are generally taxed at capital gains rates if they are made from either the corporation's current earnings and profits or accumulated earnings and profits. However, certain types of dividends may be taxed at different rates depending on the individual's tax situation.

Dividends Are Generally Taxed at Capital Gains Rates If They