stock dividend

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stock dividend

n.
A dividend paid to stockholders in shares of stock.

stock′ div`idend



n.
1. a dividend given in extra shares of a corporation's stock rather than in cash.
2. the stock thus received.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.stock dividend - a dividend paid in stock rather than in cash
dividend - that part of the earnings of a corporation that is distributed to its shareholders; usually paid quarterly
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For purposes of the all-events test, the Second Circuit ruled, the relevant inquiry was whether, for the taxable years in question, New York Life was obligated to pay the termination dividend to certain policyholders -- and therefore, whether it bore a fixed liability for a minimum liability dividend for the years in which the deduction was claimed.