Which of the following statements is not true for tax yearsbeginning after 2017?
a. Affiliated corporations that file consolidated returns cantake 100% dividends
received deduction.
b. The dividends received deduction for a small investment in anunrelated corporation
is 50%.
c. The dividends received deduction for a large investment in acorporation is 65%.
d. There is no income limitation on the dividends receiveddeduction.