US CODE: Title 26,PART IV—DEDUCTION FOR DIVIDENDS PAID

PART IV—DEDUCTION FOR DIVIDENDS PAID

§ 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

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