Deduction for Dividends Paid
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.561-1 Deduction for dividends paid.
- § 1.561-2 When dividends are considered paid.
- § 1.562-1 Dividends for which the dividends paid deduction is allowable.
- § 1.562-2 Preferential dividends.
- § 1.562-3 Distributions by a member of an affiliated group.
- § 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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