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dividends received deduction : ウィキペディア英語版
dividends received deduction
The dividends-received deduction〔''See'' Internal Revenue Code Section 243 (regarding domestic corporations) and Section 245 (regarding foreign corporations).〕 (or "DRD"), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends it receives by other corporations in which it has an ownership stake.
==History==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「dividends received deduction」の詳細全文を読む



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