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Which of the following statements is not true for tax years beginning after 2017? a. Affiliated corporations that file consolidated returns can take 100% dividends

Which of the following statements is not true for tax years beginning after 2017?

a. Affiliated corporations that file consolidated returns can take 100% dividends

received deduction.

b. The dividends received deduction for a small investment in an unrelated corporation

is 50%.

c. The dividends received deduction for a large investment in a corporation is 65%.

d. There is no income limitation on the dividends received deduction.

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