Treasury Regulations · 26 CFR
§ 1.562-3. Distributions by a member of an affiliated group.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 562
Cite as 26 CFR § 1.562-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 562
- Length
- 103 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
A personal holding company which files or is required to file a consolidated return with other members of an affiliated group may be required to file a separate personal holding company schedule by reason of the limitations and exceptions provided in section 542(b) and § 1.542-4. Section 562(d) provides that in such case the dividends paid deduction shall be allowed to the personal holding company, with respect to a distribution made to any member of the affiliated group, if such distribution would constitute a dividend if it were made to a shareholder which is not a member of the affiliated group.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 542 Definition of personal holding company
- § 562 Rules applicable in determining dividends eligible for dividends paid deduction
Regulations it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Deduction for Dividends Paid
Nearby sections
- § 1.561-1 Deduction for dividends paid.
- § 1.561-2 When dividends are considered paid.
- § 1.562-1 Dividends for which the dividends paid deduction is allowable.
- § 1.562-2 Preferential dividends.
- § 1.562-3 Distributions by a member of an affiliated group.
- § 1.563-1 Accumulated earnings tax.
- § 1.563-2 Personal holding company tax.
- § 1.563-3 Dividends considered as paid on last day of taxable year.
- § 1.564-1 Dividend carryover.