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DIVIDENDS RECEIVED DEDUCTION

Percentage Ownership Dividends Received Deduction


0% - 19% 70%
20% - 79% 80%
80% or more 100%
TI before DRD
Tentative DRD (DRD% x Dividends Received)
DRD = LESSER of
Percentage Limit (DRD% x TI before DRD)