Why is a dividends-received deduction disallowed if the stock on which the corporation pays the dividend is

Question:

Why is a dividends-received deduction disallowed if the stock on which the pays the is debt-financed?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may... Dividend
A dividend is a distribution of a portion of company’s earnings, decided and managed by the company’s board of directors, and paid to the shareholders. Dividends are given on the shares. It is a token reward paid to the shareholders for their...