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Cary North Carolina online Form 1065 - Schedule D-1: What You Should Know
Subsection (h) Section 2.c. See also Schedule V 2 — Tax on Qualified Distribution of Capital Assets. (a) Qualified Dividends Deduction—Amount—The amount of qualified dividends paid (or distributed) by an electing corporation to its shareholders during its taxable year beginning with the date it first meets the requirements of this Section 2037.
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