100% equities strategy 130-30 strategy 19c3 stock 2% rule 200-day moving average 30-day wash rule 52-week high 52-week low 529 prepaid tuition plan 90/10 strategy A /A1 A-/A3 AA /Aa1 AAII abandoned call abandonment option above the market absolute breadth index (ABI) absolute return index access accumulation Accumulative Swing Index (ASI) Acquired Fund Fees And Expenses (AFFE) across the board acting in concert action active investing active investment management active market activity actual market additional voluntary contributions adjusted basis adjusted debit balance advance Advanced Computerized Execution System (ACES) Advanced Detection System advisory letter advisory newsletter after the bell after-hours market close after-hours trading after-market performance against the box aged fail agency cross agency pass-through agency trade aggregate exercise price aggregate risk ahead of itself ahead of you alert algorithmic trading all or any part all or none All Ordinaries Index alpha generation platform alpha generator alternative order alternative trading system (ALT) amateur investor American Association of Individual Investors American Stock Exchange AMEX Amman Stock Exchange analyst meeting Annual Percentage Yield annualized holding period return annuity ladder annuity table anonymous trading anticipatory hedging any part of order APY Arca Ex Arizona Stock Exchange ask ask size asked price asked to bid / offer asking price asset play asset-liability management assignment assignment of trade asymmetric volatility asymmetric volatility phenomenon (AVP) at best at or better at the bell at the close at the figure at the full at the market at the opening order at the price stop-loss order Athens Stock Exchange auction market Australian Securities Exchange Australian Stock Exchange Aut Ex authorized participants Automated Confirmation Transaction Service Automated Forex Trading Automated Order Entry System automated pit trading Automated Pricing and Reporting System Automated Search And Match (ASAM) automated stock trading automatic execution automatic exercise autotrading average daily float average daily trading volume (ADTV) average daily volume average down average shares outstanding average true range average up away from the market axe back months back on the shelf back stop back testing back up back up the truck back-end value backing away backpricing backtest bad delivery bailing out baked in the cake balance theory Baltic Dry Index bang for your buck banking book bargain element bargain tax date Barra's Performance Analysis Barron's barter basis price basis quote basis trading basket basket of USD shorts basket order batch trading BAX Contract BEACON bear bear funds bear market rally bear tack bear trap bearish beat the averages beat the gun before the bell behind bell below market benchmark error Benjamin Method Berne Exchange (BX) Bernie Madoff bespoke CDO best ask best bid best-execution requirement bias ratio bid bid away bid size bid tick bid whacker bid-ask quote bid/ask spread bidding buyer bidding through the market bidding up Big Board big figure big producer big uglies bill discounting bill-and-hold basis black box trading Black Market black swan Black-Litterman Model blind bid block block call block of shares block positioner block trade blocked period blocked securities blowout blue collar trader blue room Blue Sky Laws Bo Derek stock board broker board lot boiler room Bolsa De Comercio De Santiago Bolsa De Madrid Bolsa De Mercadorias & Futuros Bolsa de Valores de Lima (BVL) Bolsa de Valores de Rio de Janeiro (BVRJ) Bolsa De Valores De Sao Paulo Bolsa Mexicana De Valores Bolsas Y Mercados Espanoles Bombay Stock Echange (BSE) Bombay Stock Exchange bond broker bond laddering bond ladders Bond Market Association bond market index booking the basis bookout boomernomics borrowed stock Borsa Italiana Boston Equity Exchange (Be X) Boston Options Exchange (BOX) Boston Stock Exchange bottom bottom fisher bounce Bourse De Montreal, Inc.
(MX) box box-top order bracketed buy order bracketed sell order breadth break break price break-even point breakaway gap breaking the buck breakout trader breakpoint Bremen Stock Exchange BRIC Countries broader market broken date broken lot broker/dealer Brownian motion Brussels Stock Exchange BSE Sensex bubble bubble theory buck Budapest Stock Exchange (BSE) Buenos Aires Stock Exchange (BUE) Buffett, Warren bull bull call spread bull flattener bull market bull put spread bull spread bull steepener bull straddle bull trap Bull/Bear Ratio bulletin board bulletin board stock bullish bunching burn and churn Bursa Malaysia burst basket butterfly spread butterfly trade buy buy a bounce buy and homework buy break buy in buy limit order buy long buy low sell high buy minus buy minus order buy on close buy on opening buy on the bad news buy order buy order imbalance buy quote buy signal buy stop order buy stops above buy the book buy the dips buy the rumor; sell the news buy to cover buy weakness buy-side analyst buy-side research buy-write buyback buyer's call buyers/sellers on balance buying climax buying on margin buying outright buying the index by-bidder cabinet crowd cabinet security cabinet trade CAD calendar spread call market CAN SLIM Canadian Exchange Group Canadian Income Trust Canadian Securities Administrators (CSA) cancel cancel order capital allocation line (CAL) capital gain capital gains exposure (CGE) capital gains tax capital loss capital market capital market efficiency capital protection capital resource planning capitalization method capitulation capping capture ratio Carl Icahn carry grid carry trade carrying broker carrying charge market cash account Cash Against Documents cash and carry trade cash buying cash delivery cash flow hedge cash in cash in lieu (CIL) cash matching strategy cash or title option Cash Return on Capital Invested (CROCI) cash sale cash transaction cashless exercise casino finance catch a falling knife CBOE CBOE Futures Exchange (CFE) CBOE Nasdaq Volatility Index (VXN) CBOT Central Counterparty Clearing House (CCP) central limit order book centralized market Certificate in Investment Performance Measurement (CIPM) certificate of delivery Certified Financial Planner Certified Investment Management Consultant (CIMC) Certified Investment Management Specialist (CIMS) CFTC change Chartered Alternative Investment Analyst (CAIA) Chartered Financial Analyst Chartered Financial Consultant Chartered Investment Council Chartered Investment Counselor (CIC) Chartered Mutual Fund Counselor (CMFC) Chartered Portfolio Manager (CPM) chasing the market checking the market cherry picking Ch FC Chicago Board of Trade Chicago Board Options Exchange Chicago Mercantile Exchange Chicago Stock Exchange Chief Investment Officer (CIO) China Investment Corporation (CIC) Chinese Wall choice market choppy market churning CIC CINS number circuit breaker circular trading clear a position clearing fee Clearing House Electronic Subregister System (CHESS) Clearing Member Trade Agreement clearing price Clearport e Access clientele effect close close a position close location value (CLV) close market close out closed economy closed out closed-end management company closed-market transaction closet indexing closing bell closing price closing purchase closing quote closing sale closing tick CME CME Group CNBC cockroach theory Coffee, Sugar, And Cocoa Exchange (CSCE) coiled market collar collective investment scheme Colombo Stock Exchange combination come in COMEX commission Commitments of Traders (COT) Commodities Exchange Center Commodities Exchange Inc.
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This difference has income tax implications to shareholders.
While regular dividends are taxable, liquidating dividends are not taxable since they are merely the return of the shareholder's investments.
For the most part, such a distribution is made from the company's capital base, and as a return of capital, is typically not taxable for shareholders.
This distinguishes a liquidating dividend from regular dividends, which are issued from the company's operating profits or retained earnings. A liquidating dividend may be made in one or more installments. S., a corporation paying out liquidating dividends will issue to its shareholders a Form 1099-DIV showing the amount of the distribution.