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Title 26 Part 1 → §1.562-3

Title 26 → Chapter I → Subchapter A → Part 1 → §1.562-3

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.562-3

e-CFR data is current as of November 13, 2019

Title 26Chapter ISubchapter APart 1 → §1.562-3


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.562-3   Distributions by a member of an affiliated group.

A personal holding company which files or is required to file a consolidated return with other members of an affiliated group may be required to file a separate personal holding company schedule by reason of the limitations and exceptions provided in section 542(b) and §1.542-4. Section 562(d) provides that in such case the dividends paid deduction shall be allowed to the personal holding company, with respect to a distribution made to any member of the affiliated group, if such distribution would constitute a dividend if it were made to a shareholder which is not a member of the affiliated group.


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