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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter G — Corporations Used to Avoid Income Tax on Shareholders
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Part IV — Deduction for Dividends Paid
‹
Pt. III
Repealed
Part IV — Deduction for Dividends Paid
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§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
‹
Pt. III
Repealed
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