§246A. Dividends received deduction reduced where portfolio stock is debt financed — Inbound Citations

Citations to 26 U.S.C. § 246A as a whole

• 26 U.S.C. § 163(e)(5)(B)(i)

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  (i) Solely for purposes of sections 243, 245, 246, and 246A, the dividend equivalent portion of any amount includible in gross income of a corporation under section 1272(a) in respect of an applicable high yield discount obligation shall be treated as a dividend received by such corporation from the corporation issuing such obligation.
• 26 U.S.C. § 864(e)(7)(D)

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  (D) for direct allocation of interest expense in the case of indebtedness resulting in a disallowance under section 246A,