Deduction for Dividends Paid
- § 1.561-1 Deduction for dividends paid
- § 1.561-2 When dividends are considered paid
- § 1.562-1 Dividends for which the dividends paid deduction is allowable
- § 1.562-2 Preferential dividends
- § 1.562-3 Distributions by a member of an affiliated group
- § 1.563-1 Accumulated earnings tax
- § 1.563-2 Personal holding company tax
- § 1.563-3 Dividends considered as paid on last day of taxable year
- § 1.564-1 Dividend carryover
- § 1.565-1 General rule
- § 1.565-2 Limitations
- § 1.565-3 Effect of consent
- § 1.565-4 Consent dividends and other distributions
- § 1.565-5 Nonresident aliens and foreign corporations
- § 1.565-6 Definitions