ons® 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, and Kristin J. Forbes: “Watch What | Do, Not What | Say: The Unintended Consequences of the Homeland Investment Act”, NBER Working P