Dividends-Received Deduction
(redirected from Dividends-Received Deductions)

0.01 sec.

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.

Dividends-Received Deduction

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.

Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.

?Page tools

Printer friendly
Cite / link

Feedback
Add definition

Mentioned in	?		Financial browser	?		Full browser	?
No references found			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 Dividends-Received Deductions 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 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 dividere

Financial Dictionary

Free Tools:	For surfers: Free toolbar & extensions \| Word of the Day \| Help For webmasters: Free content \| Linking \| Lookup box \| Double-click lookup

Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.

Dividends-Received Deduction (redirected from Dividends-Received Deductions)

Dividends-Received Deduction
(redirected from Dividends-Received Deductions)