26 CFR Topic
Deduction for Dividends Paid
June 25, 2020
§
1.562-2
Preferential dividends
§
1.562-3
Distributions by a member of an affiliated group
§
1.562-1
Dividends for which the dividends paid deduction is allowable
§
1.561-1
Deduction for dividends paid
§
1.561-2
When dividends are considered paid
§
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
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