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 法律翻译王漾,在一家顶尖英国律师事务所的上海办公室担任全职法律翻译,专注翻译各类与大中华业务有关的法律文件。