§547. Deduction for deficiency dividends — Inbound Citations
26 U.S.C. § 547
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 547 as a whole
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(ii) for the taxable year in respect of which the distribution is made under section 563(b) (relating to dividends paid after the close of the taxable year), or section 547 (relating to deficiency dividends), or the corresponding provisions of prior law, is a personal holding company under the law applicable to such taxable year,
Citations to §547(d)
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(17) If the acquiring corporation pays a deficiency dividend (as defined in section 547(d)) with respect to the distributor or transferor corporation, such distributor or transferor corporation shall, with respect to such payments, be entitled to the deficiency dividend deduction provided in section 547.
Citations to §547(f)
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(1) Deficiency dividends of a personal holding company, see section 547(f).