The dividends received deduction Must exceed the applicable

The dividends received deduction Must exceed the applicable percentage of the recipient shareholder\'s taxable income Is affected by a requirement that the investor corporation must own the investee\'s stock for a specified minimum holding period Is unaffected by the percentage of the investee\'s stock owned by the investor corporation May be claimed by S corporations

Solution

The dividends received deduction

Is affected by a requirement that the investor corporation must own the investee\'s stock for a specified minimum holding period.

Ans) B

Clarification:

DEDUCTIONS THAT CANNOT BE CLAIMED by S Corp,

dividends received deduction (allowed to  C corporation).
us production deduction