Dividend Exclusion financial definition of Dividend Exclusion. Dividend Exclusion finance term by the Free Online Dictionary.

Dividend Exclusion

The percentage of received dividends that a corporation may exclude from its taxable income. That is, a company may deduct a certain amount of dividends received from its investments. When a corporation owns less than one-fifth of another company's shares outstanding, it may deduct 70% of dividends. When it owns less than 80% of the company, it may deduct 75%. When it owns more than 80% of the other company, it may deduct all dividends. Dividend exclusion helps avoid double taxation, but is not available to any individual investor.

dividend exclusion

For corporate stockholders, the dividends received that are exempt from taxation. A corporation that owns less than 20% of the stock in another company can exclude 70% of the dividends received from taxable income. When between 20% and 79% of the stock of another company is owned, 75% of the dividends received from that firm can be excluded from taxation. When 80% or more of another company's stock is owned, all of the dividends received from that firm can be excluded from taxation. Dividend exclusion is not applicable to individual investors.

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No references found	I'm not afraid of the capital gains tax and eliminating the dividend exclusion. BYRON WIEN: WHAT THE SEER SEES IN THE SHORT TERM by Maria Bartiromo / BusinessWeek Grassley reported a bill that included a pared-down dividend exclusion coupled with several corporate tax offsets. Is the corporate tax system "broken"? by Burke, Karen C. / Virginia Tax Review Olson discussed the tax legislative agenda for 2003 and fielded questions on topics ranging from the Administration's dividend exclusion provision to international issues. Pittsburgh Chapter concludes successful year by Tax Executive	Divida a curto prazo Divida a longo prazo Divida com bancos Divida consolidada Divida externa Divida flutuante Divida garantida Divida incobravel Divida privilegiada Divida subjacente Divida subordinada Divided Account divided interest Dividend Dividend Adjustment Dividend Capture Dividend Clawback Dividend Clientele Dividend Coverage Dividend Disbursing Agent Dividend Discount Model Dividend Discount Return Dividend Distribution Dividend Enhanced Convertible Stock Dividend Equivalent Right Dividend Exclusion Dividend growth model Dividend Imputation Dividend in Arrears Dividend Income Dividend Limitation Dividend Order Dividend Payable Dividend Paying Agent Dividend Payment Date Dividend Payout Ratio Dividend per Share Dividend Period Dividend Policy Dividend rate Dividend Record Dividend Reinvestment Plan Dividend Requirement Dividend Right Dividend Rights Dividend Rollover Plan Dividend Tax Credit Dividend Test Dividend Trade Roll/Play Dividend Yield Dividendo	Dividend Arrears Dividend capture dividend check dividend checks Dividend clawback Dividend Clawbacks Dividend clientele dividend coupon dividend cover dividend coverage dividend covers Dividend Disbursing Agent Dividend Disbursing Agent Dividend Disbursing Agents Dividend Discount Model Dividend Discount Model Dividend Discount Model Dividend Discount Return Dividend Discount Returns Dividend distribution Dividend distribution tax Dividend Distributions Dividend Enhanced Convertible Stock Dividend Enhanced Convertible Stocks Dividend Equivalent dividend equivalent right Dividend Equivalent Rights Dividend Equivalent Rights Dividend Exclusion Dividend Exclusions Dividend growth model Dividend growth model Dividend imputation Dividend Imputations Dividend in arrears Dividend income Dividend Incomes Dividend Index of Europe, Far-East Asia, and Australasia Dividend limitation Dividend Limitations Dividend Order Dividend Orders dividend payable Dividend Paying Agent Dividend Paying Agents dividend payment date Dividend Payment Dates Dividend Payout Dividend payout ratio Dividend payout ratio Dividend Payout Ratios Dividend Payouts Dividend Per Share Dividend Per Share Dividend Period Dividend Periods

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No references found

I'm not afraid of the capital gains tax and eliminating the dividend exclusion.

BYRON WIEN: WHAT THE SEER SEES IN THE SHORT TERM by Maria Bartiromo / BusinessWeek

Grassley reported a bill that included a pared-down dividend exclusion coupled with several corporate tax offsets.

Is the corporate tax system "broken"? by Burke, Karen C. / Virginia Tax Review

Olson discussed the tax legislative agenda for 2003 and fielded questions on topics ranging from the Administration's dividend exclusion provision to international issues.

Pittsburgh Chapter concludes successful year by Tax Executive