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Why are Corporations allowed a dividends received deduction? What dividends qualify for this special deduction? How does a corporation treat dividends received eligible for both

  1. Why are Corporations allowed a dividends received deduction?
  2. What dividends qualify for this special deduction?
  3. How does a corporation treat dividends received eligible for both the 65% dividends-received deduction and the 50% dividends-received deduction?

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