And since the DIA and SPY own shares in mostly U.S. dividend paying companies, their dividends are mostly qualified. But some of the dividends in the SPY are not. You can look this up yourself using the tax data from the ETF provider.
Fractions are related to division because the top of the fraction is the numerator or the dividend of the fraction and the bottom of the fraction is the denominator or the divisor of the fraction. Minor edit?
Finding the Standard Algorithm for Dividing Fractions. To illustrate, we consider the division problem . Instead of using a model this time, we solve this fraction division problem using the missing-factor definition of division, fraction multiplication, and properties for solving equations. This strategy will lead us to a general rule for computing division of fractions.