stock of less-than-20%-owned pubic utilities 42 5 Dividends al certain preferred stock of 20%-a-n ore-onned public otitis; 48 8 Dividends Iran lesa-than-2094 -wined faagn caporations and certain FSCs 70 7 Dividends from 20% -or-rnse-aemed forces, corporations and certain FSCs 80 8 Dividends from wholly own