31368
Per § 246 ( b ) of the IRC , a corporation with the rights to a seventy percent dividends received deduction , can deduct the dividend amount only up to seventy percent of the corporation ’s taxable income .
 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