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Unformatted text preview: would not qualify under $351 as a tax-free transfer. True V False X 2. In order to qualify for the dividends received deduction, the receiving corporation must be a "small" entity. Therefore, lar-ee publicly traded corporations are not eligible for the dividends received deduction. True False /...
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This note was uploaded on 09/08/2010 for the course BUS 123A at San Jose State University .