Sorry, I was just in a bad mood yesterday.
The point, split/dividend, is that a dividend, once sold for example at $4000 profit, should be entered in your taxes as a $4000 dividend. A stock split, sold for $4000 profit should be entered as a capital gain.
I don't know much about US taxes, but I think there is a difference there.
For French taxes, I figure all splits are dividends, mostly because I don't have to pay any taxes on dividends...