317665
Note that in order for the deduction to apply , the corporation paying the dividend must also be liable for tax ( i.e. , it must be subject to the double taxation that the deduction is intended to prevent ) .
 None
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 None