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moneys received in excess http://finance.yahoo.com/taxes/glossary/r Returns of Capital (Nontaxable Distributions):
A return of a shareholder's investment generally made because an excess amount of capital has been accumulated. Returns of capital may be received in cash or reinvested to acquire additional shares at the shareholder's request. Amounts received that are not in excess of the basis of the stock on which they are paid are not taxable. The basis of the stock on which returns of capital are paid must be reduced. Amounts received in excess of the basis of the stock on which returns of capital are paid are reported on Schedule D, in Part I if stock has been owned short term, or in Part II if stock has been owned long term.
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