You inherited 500 shares of ge stock from your great aunt martha. as you contemplate selling the shares, your accountant informs you that the company pays a generous dividend, and advises you to start watching the firms profits. when you are awarded the first dividend, you learn that it is considered a source of income and you will be taxed on that amount. you find this bothersome because the firm paid the dividend from after-tax profits (these dollars were already taxed). this phenomenon is called