Dividends on common stock

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Dividends on common stock are which one of the following?

A. Only Partially taxable to high-income individual shareholders

B. Payable at the discretion of a firm's president

C. Paid out of after tax profits

D. Paid to holders of record as of the declaration date

E. Treated as a tax-deductible expense to the paying firm

Reference no: EM13882249

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