lead to a pick-up in capex, employment or R&D. In fact, a 2011 report by US Senate Permanent Subcommittee on Investigations® found that the top 15 ? Redmiles, Melissa: “The One Time Received Dividend Deduction”, https://www.irs.gov/pub/irs- soi/O8codivdeductbul pdf 3 Dhammika Dharmapala, C. Fritz Foley, a