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what percentage of the dividends received can a corporation deduct for taxable years beginning after 12 31,2017, if the corporation recieving the dividend owns less

what percentage of the dividends received can a corporation deduct for taxable years beginning after 12 31,2017, if the corporation recieving the dividend owns less than 20% of the corporation distributing the dividend? 20%, 30%, 50%,or 10% ?

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