### Question
How is the term ex-dividend date defined?


### Answer
The term **ex-dividend date** is defined in *26 U.S.C. § 1059* as the following:

> the date on which the share of stock becomes ex-dividend

#### Citation:
  - *26 U.S.C. § 1059*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART IV-SPECIAL RULES**

