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The dividends-received deduction (or "DRD"), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends it receives from other corporations in which it has an ownership stake.
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Explore the main themes, entities and connections around Dividends received deduction. Start with the topic map, then use the sections below for research and deeper semantic analysis.
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| Subject | Predicate | Object | Confidence | Src |
|---|---|---|---|---|
| Dividends received deduction | related to Application | Generally | 0.60 | section |
| Dividends received deduction | related to Application | If | 0.60 | section |
| Dividends received deduction | related to Application | Note | 0.60 | section |
| Dividends received deduction | related to Application | Also | 0.60 | section |
| Dividends received deduction | related to Debt-financed dividends received limitation | Code Section | 0.60 | section |
| Dividends received deduction | related to Debt-financed dividends received limitation | As | 0.60 | section |
| Dividends received deduction | related to Debt-financed dividends received limitation | Joint Committee | 0.60 | section |
| Dividends received deduction | related to Debt-financed dividends received limitation | Taxation | 0.60 | section |
| Dividends received deduction | related to Debt-financed dividends received limitation | Therefore | 0.60 | section |
| Dividends received deduction | related to Holding period limitation | In | 0.60 | section |
| Dividends received deduction | related to Holding period limitation | Per | 0.60 | section |
| Dividends received deduction | related to Holding period limitation | The | 0.60 | section |
These clusters group vocabulary that occurs around closely connected concepts in the source material.
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