Re:End Stock Buybacks, Save the Economy?
by Godel_unicode on Thursday August 23, 2018 @11:43PM
(#17832616)
"...paid dividends (including capital gain dividends and exempt-interest dividends".
https://www.irs.gov/instructions/i1099div#idm140075526633184
I think that parenthetical section is calling out capital gains distributions (something common for mutual funds) and exempt-interest dividends in particular because they are not ordinary dividends.
"Capital gain dividend" does not mean the same thing as "qualified dividend."
And I would argue that, in effect, the capital gains are taxed less because the tax is not taken out each year, and instead the capital is left to compound.