Are there special rules for inter-corporate dividends?

dividends were included in the dividend gross-up for Federal income tax purposes. Dividends not eligible for the deduction on schedule 4-A, Line 1 are to be ... Deduct foreign dividend gross-up (IRC § 78. IRC §78 provides that dividends ... FOR EACH UNITARY DIVIDEND PAYOR LISTED ABOVE, PROVIDE THE FOLLOWING INFORMATION IN ... Feb 28, 2025 ... ... tax on the gross amount of certain US-source income. All persons ... Dividends qualifying for direct dividend rate (1, 2), Interest paid ... Foreign Tax Credit and Tax-Exempt Income ... Not all funds provide distributions. Select a fund name below to access capital gain and dividend distribution ... 2021 Foreign Taxes Paid Shareholder Supplemental Information. Fund Name, Foreign Source Income Percentage1, Foreign Qualifying Dividend Income Percentage1 ... Shareholders of Diversified Energy Company will receive their dividends in US Dollars, unless a GBP dividend currency election is made. Apr 30, 2007 ... Dividend), B (Taxable Dividend with gross-up of 45%2) and C (Dividend Tax Credit of 17.25%3). 1 Please note that for 2006, all regular dividends ... ... gross-up and dividend tax credit on such dividends. Barrick has designated ... Tax Information for Former Acacia Shareholders. This note is intended to ... ... dividends, licensing fees, other fees, commissions and distributed amounts ... Additional Information. Combined Groups. All persons and their related ... ... taxable income: (a) A dividend received or considered received, including the foreign dividend gross- up provided for in the internal revenue code. (b) All ...