Corporate Dividends Received Deduction

[dcdenizen]

Dodge and Cox included the following in their tax information for shareholders this year:

"Corporate shareholders should note that a percentage of ordinary dividends (including short-term capital gains) is eligible for the corporate dividends received deduction."

I am aware that the question of Corporate Dividends received has been addressed here earlier with the notation that such deduction is only available to Corporations. 

The Dodge and Cox information however suggests that there is a 1040 deduction for its shareholders as well deriving from the shares of stock in various companies that D&C owns. 

Is that incorrect? 

Thank you.

[ThomasM125 · Accepted solution]

I am not aware of any such deduction for individuals. The quote you provide starts with "Corporate Shareholders" which would imply corporations that own stock, not individuals.