When a stock dividend is nontaxable, part of the basis of the original stock must be allocated to the new stock received as a dividend.()
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When a stock dividend is declared, it becomes a liability.()
此题为判断题(对,错)。
A、Stock dividend is a term used to describe a distribution of unadditional shares of stock to a company’s stockholders in proportion to their present holdings.
B、Stock dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.
C、Dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.
D、None of the above.
A、Cash dividends
B、Stock repurchases
C、Stock splits
D、Stock dividends
A、(1 + capital appreciation rate)/(1 + dividend yield)
B、[(1 + dividend yield) × (1 + capital appreciation rate)] - 1
C、the capital appreciation rate + dividend yield
D、the capital appreciation rate - dividend yield
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