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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter G
Part IV
§ 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
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