United States Code · Part

Part IV — Deduction For Dividends Paid

26 U.S.C. pt. ptIV

• § 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