26 USC 563
§ 563 - Rules relating to dividends paid after close of taxable year
- § 563 - Rules relating to dividends paid after close of taxable year
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter G— Corporations Used to Avoid Income Tax on Shareholders
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2015 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1969 Amendment
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