26 USC 245
§ 245 - Dividends received from certain foreign corporations
- § 245 - Dividends received from certain foreign corporations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1962 Amendment
- Construction of 2015 Amendment
- Dividends Received or Accrued During 1987
- Plan Amendments Not Required Until January 1, 1989
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