US Code - Part IV: Deduction for dividends paid

Search US Code - Part IV: Deduction for dividends paid

  • 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
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Corporations used to avoid income tax on shareholders

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