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Which one of the following is not part of the dividends-paid deduction for accumulated earnings tax purposes? a.Dividends paid within 2 months after the close
Which one of the following is not part of the dividends-paid deduction for accumulated earnings tax purposes?
a.Dividends paid within 2 months after the close of the tax year ("throw-back dividends")
b.Dividends paid during the year
c.Deficiency dividends
d.Consent dividends paid on the last day of the year
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