Final answer:
Distributions of stock to current shareholders are called stock dividends (option B), which involve issuing additional shares to existing shareholders. Other forms, such as cash dividends, treasury stock, or property dividends represent different types of shareholder distributions or corporate stock actions.
Step-by-step explanation:
The distributions of stock to current shareholders of a corporation are known as dividends. Specifically, when a corporation decides to distribute additional shares of its own stock to its current shareholders, it is issuing a stock dividend. On the other hand, when the corporation makes a direct cash payment to its shareholders, it is a cash dividend.
The term treasury stock refers to a corporation's own stock that has been reacquired by the corporation and is held in the company's treasury. A property dividend might involve a distribution of non-cash assets to shareholders. Therefore, the correct answer to the question about distributions of stock to current shareholders is B. stock dividend.