Answer : False
Explanation

All dividend and all types of capital gain are not taxed at lower rate but currently Ordinary dividend and short term Capital gain are taxed at the one’s income tax rate. However, “qualified dividends” and long-term capital gains benefit from a lower rate. Qualified dividends are those paid by domestic or qualifying foreign companies that have baeen held for at least 61 days out of the 121-day period beginning 60 days prior to the ex-dividend date.