Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter G
    Corporations Used to Avoid Income Tax on Shareholders
  6. part IV
    DEDUCTION FOR DIVIDENDS PAID

Part IV. DEDUCTION FOR DIVIDENDS PAID

  • § 561 - Definition of deduction for dividends paid
  • § 562 - Rules applicable in determining dividends eligible for dividends paid deduction
  • § 563 - Rules relating to dividends paid after close of taxable year
  • § 564 - Dividend carryover
  • § 565 - Consent dividends
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