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