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Treasury Regulations · 26 CFR Part 1

Deduction for Dividends Paid (§§ 1.561-1 to 1.565-6)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.561-1 Deduction for dividends paid.
  2. § 1.561-2 When dividends are considered paid.
  3. § 1.562-1 Dividends for which the dividends paid deduction is allowable.
  4. § 1.562-2 Preferential dividends.
  5. § 1.562-3 Distributions by a member of an affiliated group.
  6. § 1.563-1 Accumulated earnings tax.
  7. § 1.563-2 Personal holding company tax.
  8. § 1.563-3 Dividends considered as paid on last day of taxable year.
  9. § 1.564-1 Dividend carryover.
  10. § 1.565-1 General rule.
  11. § 1.565-2 Limitations.
  12. § 1.565-3 Effect of consent.
  13. § 1.565-4 Consent dividends and other distributions.
  14. § 1.565-5 Nonresident aliens and foreign corporations.
  15. § 1.565-6 Definitions.