Public Law 119-93 (05/19/2026)

Part IV Deduction for Dividends PAID

Browse 0 units and 5 sections in Part IV Deduction for Dividends PAID of Title 26.

Sections in Part IV

§ 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