26 USC Subtitle A, CHAPTER 1, Subchapter G, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter G-Corporations Used to Avoid Income Tax on ShareholdersPART IV-DEDUCTION FOR DIVIDENDS PAID
PART IV-DEDUCTION FOR DIVIDENDS PAID
Sec.
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.