When a parent and a domestic subsidiary file separate income tax returns, the provision of the U.S. tax code that allows dividend income from the subsidiary to not be taxed at the parent level is the ___________________________________.

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The Answer of When a parent and a domestic subsidiary file separate income tax returns, the provision of the U.S. tax code that allows dividend income from the subsidiary to not be taxed at the parent level is the ___________________________________.

When a Parent and a Domestic Subsidiary File Separate Income