Frequently, a dealer in securities will also be a stockbroker. If you fit both categories, profits earned as a broker and those earned as a dealer in securities are both included in net earnings. Dividends and interest paid on securities while they are part of your stock in trade are also counted.
Note: You are a stockbroker if you buy and sell stocks and bonds as an agent of the actual owner. As a stockbroker, you do not buy or sell in your own name. Your earnings come from commissions rather than from selling the stock or bond at a profit.