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.]
dividend received deduction 〈美〉股利收入的扣除；股利收入扣除额 指公司股东从国内公司取得的股利收入在计算应税所得时允许作一定比例的扣除。依照《1986年税收改革法》〔Tax Reform Act of 1986〕，公司在1987年的股息收入可作80%扣除，1987年以后的可作70%扣除。但是若该公司持有派息公司80%以上的股份，则允许的扣除额为80%。
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