### Question
How is the term short-term capital gain dividend defined?


### Answer
The term **short-term capital gain dividend** is defined in *26 U.S.C. § 871* as the following:

> any dividend, or part thereof, which is reported by the company as a short-term capital gain dividend in written statements furnished to its shareholders

#### Citation:
  - *26 U.S.C. § 871*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart A-Nonresident Alien Individuals**

