I read the above with interest because, as a green card holder, I sold shares in Indian Companies bought by me in as early as 1978 and made capital gains.  There were bonus shares too that i sold and included in the LTCG.  The dividends are being included in my income every year as ordinary dividends.  I think that the LTCG made as above does not constitute qualified dividend or capital gain distribution and I need not make any adjustment while filling 1116.  This means can I directly take the entire capital gain from sale of shares in stock market in line 1a of 1116.  Kindly clarify.