For distributions prior to 2018, dividends-received deductions generally are not allowed for dividends from foreign corporations.

Name: For distributions prior to 2018, dividends-received deductions generally are not allowed for dividends from foreign corporations.
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Prior to 2018, dividends-received deductions were not allowed for dividends from foreign corporations. However, under the Tax Cuts and Jobs Act (TCJA) of 2017, certain foreign dividends are allowed for a dividends-received deduction.

For Distributions Prior to 2018, Dividends-Received Deductions Generally Are Not