The fund makes dividend or capital gain distributions.

该基金进行股息或资本收益分配。

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Compared with capital gain and stock dividend, cash dividend has the characters of low-risk and steady.

与资本利得和股票股利相比，现金股利具有稳定和低风险的特点。

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When investors buy stocks, they usually expect to receive a dividend, but they also hope to make a capital gain.

当投资者购买股票时，他们通常期望收到股利，但是他们也希望取得资本利得。

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Such income is taxed once at the corporate rate of 35% and again when it is passed through to the individual as a capital gain or dividend at 15%, for a highest marginal tax rate of about 44.75%.

WSJ: Review & Outlook: The Buffett Ruse

Raising your personal income tax rate on dividend and capital gain income to 30 percent increases your effective tax rate to 45.3 percent.

FORBES: The Arbitrariness of the Buffett Rule

So if trust income is a mixture of dividend, capital gain and tax-free income (from muni bonds or principal), the ordinary income must be used up before the payout can be taxed as gain, and gain must be used before the payout can be tax-free.

FORBES: The new giving game