### Question
What does extraordinary dividend mean?


### Answer
**Extraordinary dividend** has the following meaning in *26 U.S.C. § 263*:

> given to such term by section 1059(c); 

#### Citation:
  - *26 U.S.C. § 263*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

