How do federal income taxes treat dividends received by corporations compared to dividends received by individuals?

Rules regarding taxation of “Dividends received by Corporations” are detailed under “26 U.S. Code §
243”.
The rules are as follows:
1) 70% of dividends received from a domestic corporation shall be allowed as deduction
provided dividends are not received from either of an “Affiliated Group” & “Life Insurance
Companies”.
2) 100% of dividends received by a small business investment company operating under the
Small Business Investment Act of 1958 (15 U.S.C. 661 and following) shall be allowed as
deductions.
3) 100% of dividends received as a qualifying dividends shall be allowed as deduction.
Qualifying Dividends means any dividends received by a...