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Is There a Logical Explanation Why S Corporations Are Not

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Is there a logical explanation why S corporations are not allowed a dividends received deduction when computing taxable income?


Definitions:

Remedial Model

An approach focused on correcting or remedying a problem, often relating to educational strategies or therapeutic interventions.

Mental Health

A state of well-being in which individuals realize their own abilities, can cope with the normal stresses of life, work productively, and contribute to their community.

Socialization

is the process through which individuals learn and adopt the norms, values, behaviors, and social skills appropriate to their society or social group.

Program Activities

Specific actions, events, or operations designed to fulfill the objectives of a program or initiative.

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