Dividends-Received Deduction

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Dividends-received deduction

A corporate tax deduction on income allowed by company A that is in ownership of shares of company B and receives dividends on the shares of company B.

A reduction in the taxable income of a company when it receives dividends from stock it owns in another company. A company is eligible for a 70% dividends-received deduction if it owns less than 20% of the second company, 80% if it owns between 20% and 80% of the company, and 100% if it owns more than that. A dividends-received deduction exists in order to reduce the effects of triple taxation on publicly-traded companies; that is, the company must pay corporate taxes and its shareholders must pay capital gains taxes. The dividends-received deduction allows companies to mostly avoid a third tax on the same earnings.

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No references found			965, which creates a temporary incentive that allows them to repatriate accumulated foreign earnings via a dividends-received deduction for certain controlled foreign corporation (CFC) dividends. Interplay between the Sec. 199 manufacturing deduction and the Sec. ... by Vance, Scott / The Tax Adviser To that end it passed IRC section 246A, which prevents corporations from claiming a dividends-received deduction against dividends from stock purchased using debt that generates an interest expense deduction. Dividends-received deduction from portfolio stock by Schnee, Edward J. / Journal of Accountancy Once the amount of foreign earnings eligible for the dividends-received deduction is determined, the U. Opportunity for bringing overseas profits home: the American Jobs ... by Malocha, Shannon T. / Financial Executive			Dividendo compensatorio Dividendo de acciones preferidas Dividendo de capital Dividendo declarado Dividendo diferido Dividendo do final de um exercicio Dividendo en acciones Dividendo en bonos Dividendo en efectivo Dividendo extra Dividendo extraordinario Dividendo illegale Dividendo omitido Dividendo opcional Dividendo por accion Dividendo por liquidacion Dividendos Dividendos a pagar Dividendos acumulados Dividendos devengados Dividendos em dinheiro Dividendos extraordinarios Dividends in Arrears Dividends Payable Dividends per Share Dividends-Received Deduction Divider Divisa Divisor Divorce Decree Diwan al-Mal Diworsification DJ DJA DJF DJIA Djiboutian Franc DK DKK DM DNR Order DO Do Not Increase Do Not Reduce Do Not Reduce Order Do the Needful Doador Doble imposicion Doble piso Dobra doc-in-a-box			Dividendo en acciones Dividendo en bonos Dividendo en efectivo Dividendo extra Dividendo extraordinario Dividendo illegale Dividendo omitido Dividendo opcional Dividendo por accion Dividendo por liquidacion Dividendo provisorio Dividendos Dividendos a pagar Dividendos acumulados Dividendos devengados Dividendos em dinheiro Dividendos extraordinarios Dividends Dividends Dividends Dividends dividends in arrears Dividends on Equity Dividends payable Dividends per share Dividends Received Deduction Dividends Received Deduction Dividends Received Deductions Dividends-Received Deduction Dividends-Received Deductions Divident Divident Divident Divident Dividents Dividents Dividents Dividents divider divider divider divider divider divider Divider caliper Divider caliper Divider caliper Divider calipers Divider calipers Divider calipers Divider calliper Divider calliper Divider calliper Divider callipers Divider callipers Divider callipers divider strip dividere dividere

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