Corporation A owns 30% of all classes of stock in Corporation B throughout 2021. Corporations A and B are Subchapter C corporations, and they are both domestic corporations. The Board of Directors of Corp. B authorized and paid $400,000 in cash dividends to Corporation A on the common stock Corporation A owned of Corporation B. QUESTION: In order for Corporation A to qualify for the Dividends Received Deduction, what is the minimum time period that Corporation A must own the stock in 2021? Multiple Choice Corporation A must own that specific class of Corporation B stock more than 60 days within a 121 day time period beginning 60 days before declaration date Corporation A must own that specific class of Corporation B stock more than 45 days within a 91 day time period beginning 45 days before ex- dividend date. Corporation A must own that specific class of Corporation B stock more than 90 days within a 181 day time period beginning 90 days before ex- dividend date. Corporation A must own that specific class of Corporation B stock more than 90 days within a 181 day time period beginning 181 days before declaration date. None of the other choices are correct.

Corpotation A owns 30% of all classes of stock in Comporation B thouchoot 2001 . Corporations A and B are Subchapter C corporations, and they are both domiestic corporations. The Board of Directors of Corp. B authoriand and pail 5400,000 in cash divideads to Corporatien A ea the commoce tlock Corporatice A owned of Corporithen B Mutiple Choce Corpontion A must ewn that spectific clas of Corperatien 8 sock mere than 60 dxs wuthan a 121 day time penod keguning 60 dass befure declarahion dxe Corpontion A mant ews that specific class of Cerperatice B nock mote than 45dm witin a 91 dry tinse penod bepaniag 45 days before exdividets date dividnd date Corporation A muit ows thut ipecific class of Corporation 1B tock more than 90 dys withis a 181 dwy tane penod behinaing 181 days befare declarahon date None of the other choices are contect. Corpotation A owns 30% of all classes of stock in Comporation B thouchoot 2001 . Corporations A and B are Subchapter C corporations, and they are both domiestic corporations. The Board of Directors of Corp. B authoriand and pail 5400,000 in cash divideads to Corporatien A ea the commoce tlock Corporatice A owned of Corporithen B Mutiple Choce Corpontion A must ewn that spectific clas of Corperatien 8 sock mere than 60 dxs wuthan a 121 day time penod keguning 60 dass befure declarahion dxe Corpontion A mant ews that specific class of Cerperatice B nock mote than 45dm witin a 91 dry tinse penod bepaniag 45 days before exdividets date dividnd date Corporation A muit ows thut ipecific class of Corporation 1B tock more than 90 dys withis a 181 dwy tane penod behinaing 181 days befare declarahon date None of the other choices are contect