DIVIDEND EXCLUSION

* * *
исключение дивидендов: исключение небольших сумм дивидендов (до 100 долл.) из обложения федеральными налогами, если они получены физическими лицами до 1987 г. (США); 80% дивидендов, полученных корпорацией от других корпораций не облагается налогами..Regular (not S) corporations can exclude from income 70% of dividends received. If the corporation owns 20% or more of the stock of the other corporation, it can exclude 80%. A 100% exclusion is provided for 80% plus owned corporations..Small Business Taxes & Management 2.

A rule that allows corporations to subtract dividends received from income for tax purposes. Dividend exclusion is permitted for domestic corporations in the United States and allows for the exclusion of a percentage of dividend income received from other domestic corporations under income tax provisions.

Prior to the Tax Reform Act of 1986, individuals were also permitted to exclude a certain amount of dividends received from their taxable income. However, effective the following tax year (1987), this allowance was no longer permitted and individuals have since been taxed accordingly for dividend income received.