There is a newer version of the US Code
2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter G - Corporations Used to Avoid Income Tax on Shareholders (Sections 531 - 565)
Part IV - Deduction for Dividends Paid (Sections 561 - 565)
Table of Contents
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter G - Corporations Used to Avoid Income Tax on Shareholders PART IV - DEDUCTION FOR DIVIDENDS PAID - Table Of Contents |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
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| Sec. | |
| 561. | Definition of deduction for dividends paid. |
| 562. | Rules applicable in determining dividends eligible for dividends paid deduction. |
| 563. | Rules relating to dividends paid after close of taxable year. |
| 564. | Dividend carryover. |
| 565. | Consent dividends. |
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