26 USC 246
§ 246 - Rules applying to deductions for dividends received
- § 246 - Rules applying to deductions for dividends received
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendments
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1958 Amendment
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989