LOS ANGELES--(BUSINESS WIRE)--Source Capital (NYSE: SOR) (the "Fund†) announced today the U.S. federal income tax treatment of its 2025 dividends and a $2.50739554 deemed distribution to shareholders of record as of December 31, 2025. Federal Tax Treatment of 2025 Dividends | Record | Payable | Amount Paid | Ordinary Income | Long-Term Capital | | --- | --- | --- | --- | --- | | Date | Date | Per Share | Dividends (1) | Gain Distributions | | 1/17/2025 | 1/31/2025 | $0.208300 | $0.149872 | $0.058428 | | 2 ...