U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter G—Corporations Used to Avoid Income…Title 26PartPart IV—Deduction for Dividends PaidContents§ 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
