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of <h1>Domestic company can deduct received dividends up to amount it distributed before the one-month pre-return filing due date</h1> A domestic company whose gross total income includes dividends from another domestic company, a foreign company, or a business trust may deduct from its total income an amount of those received dividends not exceeding the amount of dividend it has distributed on or before the 'due date' (defined as one month prior to the return-filing date). The deduction for a particular distributed amount is allowable in only one previous year; once claimed it cannot be claimed again in any other year.
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