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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter G
Part IV
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Part IV: DEDUCTION FOR DIVIDENDS PAID
Section 561: Definition of deduction for dividends paid
Section 562: Rules applicable in determining dividends eligible for dividends paid deduction
Section 563: Rules relating to dividends paid after close of taxable year
Section 564: Dividend carryover
Section 565: Consent dividends