DEDUCTION FOR DIVIDENDS PAID

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Corporations Used to Avoid Income Tax on Shareholders
  7. DEDUCTION FOR DIVIDENDS PAID

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Section
561

Definition of deduction for dividends paid

Section
562

Rules applicable in determining dividends eligible for dividends paid deduction

Section
563

Rules relating to dividends paid after close of taxable year

Section
564

Dividend carryover

Section
565

Consent dividends