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Chapter 5 Interest

Horizontales
Additional stock distributed to shareholder at no cost. The basic in total share stay the same
Return of investment most likely because excess capital had been accumulated
Dividends on stock that is held at least 60 days for common stock and 90 days for preferred stock taxed as long term capital gain
Shareholder portion of capital gains sold
Value assigned to item for tax purposes
Verticales
Non taxable stock dividends
Portion of shareholder earnings and profits
Companies that investment money of their shareholder in diversified securities
Income or loss that is taxed at the taxpayers original rate