Subjgrp 10. Deduction for Dividends Paid

• § 1.561-1 - Deduction for dividends paid.
• § 1.561-2 - When dividends are considered paid.
• § 1.562-1 - Dividends for which the dividends paid deduction is allowable.
• § 1.562-2 - Preferential dividends.
• § 1.562-3 - Distributions by a member of an affiliated group.
• § 1.563-1 - Accumulated earnings tax.
• § 1.563-2 - Personal holding company tax.
• § 1.563-3 - Dividends considered as paid on last day of taxable year.
• § 1.564-1 - Dividend carryover.
• § 1.565-1 - General rule.
• § 1.565-2 - Limitations.
• § 1.565-3 - Effect of consent.
• § 1.565-4 - Consent dividends and other distributions.
• § 1.565-5 - Nonresident aliens and foreign corporations.
• § 1.565-6 - Definitions.