Full text
A qualified dividend shall not be included in the total determined under paragraph (4)(a), (b) or (c) if the taxpayer establishes that
A qualified dividend shall not be included in the total determined under paragraph (4)(a), (b) or (c) if the taxpayer establishes that
A qualified dividend shall not be included in the total determined under paragraph (4)(a), (b) or (c) if the taxpayer establishes that
A dividend shall not be included in the total determined under paragraph 112(4)(a), 112(4)(b) or 112(4)(c) where the taxpayer establishes that