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Jerry,毕业于一所培养最顶级翻译人才的语言学院,擅长翻译各类与欧洲隐私及安全法相关的法律文件。