Stock dividend is a term used to describe a distribution of additional shares of stock to a company's stockholders in proportion to their present holdings.

股票股利是一个术语，用来描述公司向股东按其现有持股比例增发的股票。

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In a departure from previous holdings, the Tax Court disagreed with the IRS, holding that the distribution and contribution of the debt created actual economic consequences to the parties.

FORBES: The Top Ten Tax Cases Of 2012, #5: S Corporation Shareholders Get A Mulligan For Sloppy Tax Planning