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In determining whether a corporation is subject to the accumulated earnings tax, which of the following items is NOT an addition in arriving at accumulated

In determining whether a corporation is subject to the accumulated earnings tax, which of the following items is NOT an addition in arriving at accumulated taxable income?
A.
Dividends-received deduction.
B.
Accumulated earnings credit.
C.
NOL deduction claimed.
D.
Excess charitable contributions carried over from a preceding year.

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