A pneumothorax is a collection of free air in the chest cavity (thoracic cavity) that causes the lung to collapse. Pneumothorax may occur on its own in the absence of underlying disease; this is termed spontaneous pneumothorax. Pneumothorax may also occur as a consequence of an injury or underlying lung disease.
Dividends can be classified either as ordinary or qualified. Whereas ordinary dividends are taxable as ordinary income, qualified dividends that meet certain requirements are taxed at lower capital gain rates. For a definition of qualified dividends, refer to Publication 550, Investment Income and Expenses.orporations pay most dividends in cash. However, they may also pay them as stock of another corporation or as any other property. You also may receive dividends through your interest in a partnership, an estate, a trust, a subchapter S corporation or from an association that is taxable as a corporation.
In the United States, it's pretty simple. If you receive a dividend from a foreign company, typically it's going to be characterized as a qualified dividend, taxed at 15% or 20%, if it's in a taxable account, and then tax-deferred if it's in an IRA or a 401(k) plan, or something like that.