Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 14

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 14
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% Series H Preferred Shares, Series J Cumulative Term Preferred Shares, 4.250% Series K Preferred Shares, and 4.800% Series M Preferred Shares (Preferred Shares) are recorded on a daily basis and are determined as described in Note 6.

The tax character of distributions paid during the years ended December 31, 2024 and 2023 was as follows:

|                         |     |        |         Year 
        Ended 
 December 31, 
         2024 |     |           |           |     |        |         Year 
        Ended 
 December 31, 
         2023 |     |           |           |
|:------------------------|:----|:-------|-------------:|:----|:----------|----------:|:----|:-------|-------------:|:----|:----------|----------:|
|                         |     | Common |              |     | Preferred |           |     | Common |              |     | Preferred |           |
| Distributions           
 paid from:              |     |        |              |     |           |           |     |        |              |     |           |           |
| Ordinary                
 income                  |     | $      |   39,396,047 |     | $         | 2,942,634 |     | $      |   25,392,115 |     | $         | 2,521,523 |
| Net                     
 long term capital gains |     |        |   78,986,218 |     |           | 5,899,767 |     |        |   65,487,729 |     |           | 6,503,153 |
| Return                  
 of capital              |     |        |            – |     |           |         – |     |        |   28,103,475 |     |           |         – |
| Total                   
 distributions paid      |     | $      |  118,382,265 |     | $         | 8,842,401 |     | $      |  118,983,319 |     | $         | 9,024,676 |

Provision for Income Taxes. The Fund intends to continue to qualify as a regulated investment company under Subchapter M of the Internal Revenue Code of 1986, as amended (the Code). It is the policy of the Fund to comply with the requirements of the Code applicable to regulated investment companies and to distribute

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