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URL:  http://boards.fool.com/thanks-peter-i-would-conclude-from-this-that-the-30951893.aspx

Subject:  Re: Qualified Dividends Question Date:  10/31/2013  11:18 PM
Author:  tjberko Number:  119429 of 121217

Thanks, Peter. I would conclude from this that the dividends from a preferred stock issued by a corporation that has never been profitable would then be categorized as a return of capital? - such as a 2 year old oil exploration & development company that is currently spending a lot to develop it's properties but has little revenue yet.
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