Short - term capital gains are subject to ordinary income tax rates and will be treated as ordinary dividends on your tax returns. (heartlandadvisors.com)
This percentage represents the amount of ordinary dividends paid (including short - term capital gains distributions) during the fund's fiscal year, as income qualifying for the dividends - received deduction. (franklintempleton.com)
Tax - exempt dividends are not included in ordinary dividends. (transamerica.com)