Dividends paid
(3) Dividends paid defined. For purposes of this paragraph (c), dividends paid and dividend (or portion thereof) paid include amounts treated as dividends paid during the taxable year under sections 562(b)(1), 563, and 565 (relating respectively to liquidating distributions, dividends paid after year end, and consent dividends). (4) Examples. This paragraph (c) can be illustrated by the following examples: