340196
The dividends-received deduction ( or " DRD " ) , under U.S. federal income tax law , is a tax deduction received by a corporation on the dividend s it receives by other corporations in which it has an ownership stake History Impact This deduction is designed to reduce the consequences of triple taxation .
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Given options, please tell me the categories of all the listed entity words.Output format is "type1: word1; type2: word2". 
Option: location, person, organization 
Text: {0} 
 Entities:  
Answer:
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