Deduction for Dividends Paid

Sections

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