dividend received deduction

dividend-received deduction. A deduction allowed to a corporate shareholder for dividends received from a domestic corporation. IRC (26 USCA) §§ 243–247. [Cases: Internal Revenue 3777.]

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词条贡献者

译者Natalie，在一家西班牙律师事务所的北京办公室担任全职法律翻译，擅长翻译涉及医疗健康领域的法律文件。