### Question
How is the "qualified dividend income" defined?


### Answer
The term **qualified dividend income** is defined in *26 U.S.C. § 854* as follows -

> given such term by section 1(h)(11)(B).

#### Citation:
  - *26 U.S.C. § 854*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART I-REGULATED INVESTMENT COMPANIES**

