Under current law, the federal tax rate for corporate capital gain is the same as ordinary income: 21%.
It is more complicated if a corporation receives dividends from another domestic corporation. The topic is beyond the scope of this forum.
Generally, a US corporation may deduct 50% of certain dividends from other US corporations in determining taxable income. It is called the dividends received deduction (DRD). Different tiers of possible deductions depend on the ownership percentage of the distributing corporation.
Please refer to the IRS Publication 542 for more information.
https://www.irs.gov/publications/p542#en_US_202401_publink1000257826
