The “dividends-received deduction” is meant to reduce or get rid of an extra tax that a corporation has to pay when it gets dividends.
Does Your Business Qualify for the Dividends-Received Deduction?

The “dividends-received deduction” is meant to reduce or get rid of an extra tax that a corporation has to pay when it gets dividends.
If you operate a small business, or you’re starting a new one, you probably know how important recordkeeping is.
Working from home has its perks. Not only can you skip the commute, but you also might be eligible for home office deductions on your tax return. Home office deductions for these expenses can save you a bundle, if you meet the tax law qualifications.