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The personal holding company taxA. applies to any corporation whose shareholders satisfy the stock ownership requirement.B. may be eliminated by the payment of a deficiency dividend.C. may be imposed regardless of the number of equal stockholders in a corporation.D. qualifies as a tax​ credit, which may be used by the shareholders to reduce their individual income taxes.

User Suriya
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Answer:

B. may be eliminated by the payment of a deficiency dividend

Step-by-step explanation:

User Han Tran
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