26 USC 562
§ 562 - Rules applicable in determining dividends eligible for dividends paid deduction
- § 562 - Rules applicable in determining dividends eligible for dividends paid deduction
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2015 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1964 Amendment
- Plan Amendments Not Required Until January 1, 1989
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