dividends received deduction造句

• The dividend received deduction applies to corporations, insurance companies and some mutual funds.
• These include the deductions for net operating loss, charitable contributions, domestic production activities deduction, dividends received deduction and others.
• Dividends received by other corporations may be taxed at reduced rates, or exempt from taxation, if the dividends received deduction applies.
• And for any corporate holders of the preferred, an exchange would be unwise because they would lose the dividend received deduction that reduces their corporate income tax.
• The United States has historically provided a dividends received deduction to corporations with respect to dividends from other corporations in which the recipient owns more than 10 % of the shares.
• For purposes of determining the appropriate dividends received deduction, a corporate shareholder s taxable income should be computed without including net operating losses ( NOL s ), capital loss carrybacks, and the dividends received deduction.
• For purposes of determining the appropriate dividends received deduction, a corporate shareholder s taxable income should be computed without including net operating losses ( NOL s ), capital loss carrybacks, and the dividends received deduction.