The dividends-paid deduction for accumulated earnings tax purposes consists solely of dividends paid during the tax year and dividends paid within 2^½ months of the close of the tax year ("throwback dividends").

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The Answer of The dividends-paid deduction for accumulated earnings tax purposes consists solely of dividends paid during the tax year and dividends paid within 2^½ months of the close of the tax year ("throwback dividends").

The Dividends-Paid Deduction for Accumulated Earnings Tax Purposes Consists Solely