26 CFR 1.562-3
§ 1.562-3 Distributions by a member of an affiliated group.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.562-3, § 1.562-3 Distributions by a member of an affiliated group, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110452
- Permanent ID
ys:prov:110452@1- SHA-256
0a84c97b2477771a54c32d094c645c9350a2e8af95bfc2df7cc9bb24ae5e9071
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.