Citations — §562. Rules applicable in determining dividends eligible for dividends paid deduction

Citations to 26 U.S.C. § 562 as a whole

26 U.S.C. § 543(a)(2)(B)(i)

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(i) the dividends paid during the taxable year (determined under section 562),
26 U.S.C. § 543(d)(5)(A)(i)

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(i) the dividends paid during the taxable year (determined under section 562),
26 U.S.C. § 561(b)

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(b) In determining the deduction for dividends paid, the rules provided in section 562 (relating to rules applicable in determining dividends eligible for dividends paid deduction) and section 563 (relating to dividends paid after the close of the taxable year) shall be applicable.

26 U.S.C. § 563(c)

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(c) For the purpose of applying section 562(a), with respect to distributions under subsection (a) or (b) of this section, a distribution made after the close of a taxable year and on or before the 15th day of the fourth month following the close of the taxable year shall be considered as made on the last day of such taxable year.

26 U.S.C. § 316(b)(2)(B)(iii)

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(iii) not in excess of the sum of such distributees’ allocable share of the undistributed personal holding company income for such year, computed without regard to this subparagraph or section 562(b).

26 U.S.C. § 565(b)(1)

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(1) an amount specified in a consent which, if distributed in money, would constitute, or be part of, a distribution which would be disqualified for purposes of the dividends paid deduction under section 562(c) (relating to preferential dividends), or
26 U.S.C. § 852(d)

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(d) In the case of a unit investment trust—

(1) which is registered under the Investment Company Act of 1940 (15 U.S.C. 80a–1 and following) and issues periodic payment plan certificates (as defined in such Act), and

(2) substantially all of the assets of which consist of securities issued by a management company (as defined in such Act),

section 562(c) (relating to preferential dividends) shall not apply to a distribution by such trust to a holder of an interest in such trust in redemption of part or all of such interest, with respect to the capital gain net income of such trust attributable to such redemption.

26 U.S.C. § 856(c)(5)(L)(i)

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(i) The term “publicly offered REIT” has the meaning given such term by section 562(c)(2).

26 U.S.C. § 857(d)(5)

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(5) For special rules for determining the earnings and profits of a real estate investment trust for purposes of the deduction for dividends paid, see section 562(e)(1).