1. Collections
  2. United States Code
  3. Title 26
  4. A
  5. Chapter 1
  6. Subchapter G

Part IV

Deduction for Dividends Paid

561Definition of deduction for dividends paid562Rules applicable in determining dividends eligible for dividends paid deduction563Rules relating to dividends paid after close of taxable year564Dividend carryover565Consent dividends
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