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Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One
Dividends Received Deduction—The Company Share (Proration): From a Hard Formula to an Easy One Internal Revenue Code (I.R.C.) §§243–2461 provide that a corporation is allowed a percentage ...- Authors: Stephen Baker
- Date: Jun 2018
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting