{
  "id": "DED_CFC_STOCK_SALE_DRD",
  "name": "Dividends Received Deduction for CFC Stock Sales",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to U.S. shareholders that are domestic corporations holding stock in a CFC that sells stock in another foreign corporation held for at least 1 year.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "When a CFC sells stock in another foreign corporation, the portion of the gain treated as a dividend is eligible for a 100% dividends received deduction (DRD) under Section 245A for the U.S. shareholder.",
  "irc_reference": "IRC §964(e)(4)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}