[§1562. Repealed. Pub. L. 91–172, title IV, § 401(a)(2), Dec. 30, 1969, 83 Stat. 600 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 1562 as a whole

• 26 U.S.C. § 245(b)(3)

  Go to provision →
  (3) Paragraph (1) shall not apply to any dividends if an election under section 1562 is effective for either—

  (A) the taxable year of the domestic corporation in which such dividends are received, or

  (B) the taxable year of the foreign corporation out of the earnings and profits of which such dividends are paid.