dividend reinvestment plan

(4) Dividend reinvestment plan For purposes of this subsection— (A) In general The term “dividend reinvestment plan” means any arrangement under which dividends on any stock are reinvested in stock identical to the stock with respect to which the dividends are paid. (B) Initial stock acquisition treated as acquired in connection with plan Stock shall be treated as acquired in connection with a dividend reinvestment plan if such stock is acquired pursuant to such plan or if the dividends paid on such stock are subject to such plan.


26 USC § 1012(d)(4)

Scoping language

For purposes of this subsection
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