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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter G
Corporations Used to Avoid Income Tax on Shareholders
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