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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter G. Corporations Used to Avoid Income Tax on Shareholders |
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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 |