A corporation's dividend refund for the year will be the lesser of the balance in the RDTOH account at the beginning of the year and one-third of the taxable dividends paid for the year.

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The Answer of A corporation's dividend refund for the year will be the lesser of the balance in the RDTOH account at the beginning of the year and one-third of the taxable dividends paid for the year.

A Corporation's Dividend Refund for the Year Will Be the Lesser