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

译者亚明，毕业于国内一流的高级翻译学院，擅长翻译各种与网络安全、隐私和数据保护相关的法律文件。