Financial and business terms. 2012.
Dividends received deduction — The dividends received deduction[1] (or DRD ), under U.S. federal income tax law, is a tax deduction received by a corporation on the dividends paid to it by other corporations in which it has an ownership stake. Contents 1 History 2 Impact … Wikipedia
Dividends Received Deduction - DRD — A tax deduction received by a corporation on the dividends paid to it by companies in which it has an ownership stake. The purpose of this deduction is to soften the consequences of triple taxation. Triple taxation occurs because the company… … Investment dictionary
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
dividend — The distribution of current or accumulated earnings to the shareholders of a corporation pro rata based on the number of shares owned. Dividends are usually issued in cash. However, they may be issued in the form of stock or property. The… … Black's law dictionary
Dividend tax — Taxation An aspect of fiscal policy … Wikipedia
Home mortgage interest deduction — Taxation An aspect of fiscal policy … Wikipedia
DRD — dividend received deduction (DRD) Federal tax law allows a C corporation investing in the stock of other corporations to take a tax deduction for the dividend income received from other corporations. This tax treatment applies to dividends from… … Financial and business terms
Corporate tax — Taxation An aspect of fiscal policy … Wikipedia
Corporate tax in the United States — Part of a series on Taxation Taxation in the United States … Wikipedia
Controlled Foreign Corporation — Taxation An aspect of fiscal policy … Wikipedia
