
October 13, 2020
Angelica Farrell
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Final Regulations Limit Dividends Received Deduction
Final Regulations Limit Dividends Received Deduction The Treasury and IRS have issued final regulations that limit the Code Sec. 245A dividends received deduction and the Code Sec. 954(c) exception on distributions supported by certain earnings and profits not subject to the integrated international tax regime created by the Tax Cuts and Jobs Act (TCJA) ( P.L. 115-97). Proposed regulations and […]
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