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The view the author calls the "everything-is-a-body" theory is:
Domestic Corporation
A corporation that is registered and operates within the legal jurisdiction of a specific country.
Dividend
A portion of a company's earnings distributed to shareholders, typically in cash or additional stock.
DRD
Dividends Received Deduction, a tax deduction in the United States that allows corporations to deduct dividends received from their taxable income.
Taxable Income
The amount of income used to calculate how much tax an individual owes to the government, considering all income sources and permissible deductions.
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