Conversations with police in the course of their duties are not private conversations, but many other things you may record on a public street are. You have the right to videotape and audiotape police officers performing official duties in public. It is not a violation of the Pennsylvania Wiretap Law to do so. That means you can record an officer during a traffic stop, during an interrogation, or while he or she is making an arrest.
A qualified dividend is a type of dividend that is taxed at the capital gains tax rate. Generally speaking, most regular dividends from U.S. companies with normal company structures (corporations) are qualified.
This category includes qualified dividends that may be taxed at lower rates, as well as nonqualified dividends. As the term is used in income tax reporting, ordinary dividends include all taxable distributions that aren't treated as long-term capital gain. That means the number appearing in the box with this label on Form 1099-DIV can include some items that are not exactly ordinary. Qualified dividends