---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schG/ptIV"
level: "part"
label: "Part IV"
heading: "Deduction for Dividends Paid"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schG-ptIV"
sections_count: 5
---

# Part IV — Deduction for Dividends Paid

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter G — Corporations Used to Avoid Income Tax on Shareholders

## Sections

- [§561. Definition of deduction for dividends paid](/usc/26/561.md)
- [§562. Rules applicable in determining dividends eligible for dividends paid deduction](/usc/26/562.md)
- [§563. Rules relating to dividends paid after close of taxable year](/usc/26/563.md)
- [§564. Dividend carryover](/usc/26/564.md)
- [§565. Consent dividends](/usc/26/565.md)