To determine the amount that qualifies for the deduction, multiply the appropriate percentage below by your total ordinary distributions received from the Fund during calendar year 2016. * The inception date for Delaware Small Cap Growth Fund was June 30, 2016.
https://www.delawarefunds.com/individual-investors/account-information/tax-information/fund-tax-data/dividends-received-deduction-for-corporations
The dividends received deduction, or DRD for short, allows corporations to deduct a percentage of their dividend income. That percentage can vary, however, depending on whether the corporation meets certain tests. Below, we'll take a closer look at the dividends received deduction and its requirements.
https://www.fool.com/knowledge-center/what-is-the-dividends-received-deduction.aspx
The taxation of dividends is one of the most complicated aspects of the U.S. tax system. For individuals, some types of dividends get taxed at different rates than others. But corporations are sometimes eligible for even bigger write-offs on dividends they receive, thanks to the dividends received deduction.
https://www.fool.com/knowledge-center/what-is-the-dividends-received-deduction.aspx
A dividend tax is the tax imposed by a tax authority on dividends received by shareholders (stockholders) of a company.
https://en.wikipedia.org/wiki/Dividend_tax
Dividends Received Deduction (DRD) The Dividends Received Deduction, or DRD, is a tax deduction that C corporations receive on the dividends distributed to them by other companies whose stock they own. As a C corporation's equity interest in a dividend-paying company increases, so does the amount of the DRD as shown below:
http://macabacus.com/taxes/dividends-received-deduction
Can a corporation deduct dividend payments to shareholders before taxes are calculated? Corporations may not legally deduct the dividend payments before taxes but there is another approach - a corporate structure called an income trust. Income trusts allow a firm to deduct dividends, or trust payments, before taxes are calculated.
http://www.investopedia.com/ask/answers/06/deductdividendpayments.asp
At first glance, Corporation X could deduct $800 (=80%×$1,000) of dividends based on stock ownership alone. However, the taxable income limitation limits the deduction to 80% of Corporation X's taxable income, or $720 (=80%×$900).
http://macabacus.com/taxes/dividends-received-deduction
Dividends-received deduction for corporations. Corporate shareholders generally may take the 70% dividends-received deduction on qualified dividends received from certain Delaware Investments® mutual funds, as long as the mutual fund shares generating the dividend generally have been held for 45 days.
https://www.delawarefunds.com/individual-investors/account-information/tax-information/fund-tax-data/dividends-received-deduction-for-corporations
Dividends Received Deduction - DRD. What is a 'Dividends Received Deduction - DRD'. The dividends received deduction (DRD) is an American federal tax deduction applicable to certain corporations that receive dividends from related entities. The purpose of this deduction is to alleviate the potential consequences of triple taxation.
http://www.investopedia.com/terms/d/dividendreceiveddeduction.asp
(1) In general. In the case of dividends received by a corporation from a qualified 10-percent owned foreign corporation, there shall be allowed as a deduction an amount equal to the percent (specified in section 243 for the taxable year) of the U.S.-source portion of such dividends. (2) Qualified 10-percent owned foreign corporation.
https://www.law.cornell.edu/uscode/text/26/245
dividend deduction for corporations
The Dividend Deduction is a tax deduction that C corporations receive on the dividends distributed to them by other companies whose stock they own. Dividend deduction is a deduction that C corporations receive on the dividends distributed to them by other companies whose stock they own.