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Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)

Neb. Admin. Code § 316-24-052

Foreign Dividend Deduction

Official textrevenue.nebraska.gov

052.01 Corporate taxpayers shall deduct from federal taxable income dividends received or deemed to be received from corporations which are not subject to the Internal Revenue Code. 052.02 Subject to the Internal Revenue Code means those corporations that meet the requirements of Internal Revenue Code section 243 in order for their distributions to qualify for the dividends received deduction. (Section 77-2716(7), R.S.Supp., 1998, and section 77-2734.04(10), R.R.S. 1996. November 11, 1998.)

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In this chapter (40 sections)
  1. 316-24-024 · Property Factor: In General (Repealed and Moved to
  2. 316-24-025 · Property Factor: Property Used (Repealed and Moved to
  3. 316-24-026 · Property Factor: Consistency In Reporting (Repealed and…
  4. 316-24-027 · Property Factor: Numerator (Repealed and Moved to
  5. 316-24-028 · Property Factor: Valuation Of Owned Property (Repealed and…
  6. 316-24-029 · Property Factor: Valuation Of Rented Property (Repealed…
  7. 316-24-030 · Property Factor: Averaging Property Values (Repealed and…
  8. 316-24-031 · Payroll Factor: In General (Repealed and Moved to
  9. 316-24-032 · Payroll Factor: Denominator (Repealed and Moved to
  10. 316-24-033 · Payroll Factor: Numerator (Repealed and Moved to
  11. 316-24-034 · Payroll Factor: Compensation Paid In This State (Repealed…
  12. 316-24-035 · Sales Factor: In General (Repealed and Moved to
  13. 316-24-036 · Sales Factor: Denominator (Repealed and Moved to
  14. 316-24-037 · Sales Factor: Numerator (Repealed and Moved to
  15. 316-24-038 · Sales Factor: Sale Of Tangible Personal Property In This…
  16. 316-24-039 · Sales Factor: Sale Of Tangible Personal Property to United…
  17. 316-24-040 · Sales Factor: Sales Other Than Sales Of Tangible Personal…
  18. 316-24-041 · Repealed
  19. 316-24-042 · Repealed
  20. 316-24-043 · Claims for Refund
  21. 316-24-044 · Methods of Accounting
  22. 316-24-045 · Partial-Year Returns
  23. 316-24-046 · Adjustments of Federal Income Tax
  24. 316-24-047 · Records
  25. 316-24-048 · Income from United States Government Obligations
  26. 316-24-049 · Special Rules: Airlines (Repealed and Moved to
  27. 316-24-050 · Income from U.S. Government Obligations - Tax Years…
  28. 316-24-051 · Domestic International Sales Corporations
  29. 316-24-052 · Foreign Dividend Deduction
  30. 316-24-053 · Combined Income Approach
  31. 316-24-054 · Single Return Filing Requirement
  32. 316-24-055 · Income Not Subject to Apportionment (Repealed and Moved to
  33. 316-24-056 · Corporation As Partner In A Partnership Or Joint Venture…
  34. 316-24-057 · Taxable in Another State
  35. 316-24-058 · Definitions
  36. 316-24-059 · Special Rules: Trucking Companies (Repealed and Moved to
  37. 316-24-060 · Net Operating Losses and Capital Losses
  38. 316-24-061 · Insurance Companies
  39. 316-24-062 · Special Rules: Pipeline Companies (Repealed and Moved to
  40. 316-24-063 · Adjustments of Income Taxable in Another State
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