APPLICATION CONTROL Definition

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APPLICATION CONTROL is the programmed procedure in application software designed to ensure completeness and accuracy of information.

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DIVIDEND RECEIVED DEDUCTION is the reduction of dividend income from the taxable income of the investing corporation, as provided in section 301 of the Internal Revenue Code. Currently, 70% of dividends received from nonaffiliated corporations may be excluded from taxable income.

DPS see DIVIDENDS PER SHARE.

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