dividend incomeglossary / dividend income The income resulting from a dividend distribution and subject to tax. [Cases: Internal Revenue 3743–3774; Taxation 988. C.J.S. Internal Revenue §§ 72, 389–391, 395; Taxation § 1728.] 词条贡献者 双语律师Pablo,国际知名法学院法律专业,擅长翻译涉及高端品牌及消费品领域的法律文件。