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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:

Object Relations Theory

The psychodynamic theory that views the desire for relationships as the key motivating force in human behavior.

Psychoanalytic Theory

A theory of psychology that emphasizes unconscious processes and childhood experiences in shaping behavior and personality.

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors.

Pleasure Principle

A psychoanalytic concept suggesting that people seek pleasure and avoid pain, guiding much of human behavior and decision-making.

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