Taxability of dividends and profit on stock sales inherited Holocaust Reparations

[MJ1222]

Interest earned on inherited Holocaust Reparations monies are excluded from taxable earnings according to page 35 of the 2024 IRS Publication 525.  My question is whether dividends can also be excluded.  Also, since I purchased stock with some of my inherited Holocaust Reparations can any profits when I sell the stock also be excluded from taxable earnings?

[SusanY1]

Only the interest earned prior to disbursement or in escrow accounts is excludable.  Interest earned on accounts where the funds were deposited after receipt wouldn't be excluded, nor would dividends. 

Stock (or any other investment) that you purchased with the reparations is not excluded from taxable earnings.