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1.
United States Code. Title 26: INTERNAL REVENUE CODE. Subpart C: Definitions; Constructive Ownership of Stock. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART... - Dividend defined From the U.S. Government Publishing Office, www.gpo.gov §316. Dividend defined... More Information
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2.
United States Code. Title 26: INTERNAL REVENUE CODE. Subchapter B: Rules of Special Application. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure... Sales Act of 1946 (50 U.S.C. App. 1742). (8) For restrictions on transfers and assignments of claims... Act of 1946 (50 U.S.C. App. 1742), referred to in par. (7), was repealed by Pub. L.... More Information
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3.
United States Code. Title 26: INTERNAL REVENUE CODE. PART V: CARRYOVERS. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income... V - CARRYOVERS Sec. 381 - Carryovers in certain corporate acquisitions From the U.S. Government... used as fuel. Subsec. (c)(28), (29). Pub. L. 98–369, §474(r)(11)(B), redesignated pars.... More Information
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4.
United States Code. Title 26: INTERNAL REVENUE CODE. PART I: ORGANIZATION AND JURISDICTION. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART I - ORGANIZATION AND JURISDICTION Sec. 7443 - Membership From the U.S. Government Publishing Office,... More Information
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5.
United States Code. Title 26: INTERNAL REVENUE CODE. Subchapter A: Limitations on Assessment and Collection. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure... Sec. 6503 - Suspension of running of period of limitation From the U.S. Government Publishing Office...), 1906(b)(13)(A), title XX, §2004(c)(4), Oct. 4, 1976, 90 Stat. 1694, 1746, 1806, 1834, 1868; Pub.... More Information
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6.
United States Code. Title 26: INTERNAL REVENUE CODE. PART I: GENERAL PROVISIONS. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure... Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Front Matter From the U.S. Government... the probable intent of Congress. Pub. L. 110–28, title VIII, §§8246(a)(2)(F)(ii),... More Information
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7.
United States Code. Title 12: BANKS AND BANKING. SUBCHAPTER VI: WAR HOUSING INSURANCE. Edition 2014.
... 12 U.S.C. United States Code, 2014 Edition Title 12 - BANKS AND BANKING CHAPTER 13 - NATIONAL HOUSING SUBCHAPTER VI - WAR HOUSING INSURANCE Sec. 1738 - Insurance of mortgages From the U.S. Government..., mortgages may be insured under sections 1744 and 1746 of this title if the aggregate amounts of... More Information
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8.
United States Code. Title 26: INTERNAL REVENUE CODE. PART II: REAL ESTATE INVESTMENT TRUSTS. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income... requirements of section 4981." Subsec. (b)(3)(C). Pub. L. 100–647, §1018(u)(28), as amended by... investment trusts and their beneficiaries From the U.S. Government Publishing Office, www.gpo.gov... More Information
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9.
United States Code. Title 26: INTERNAL REVENUE CODE. PART II: REAL ESTATE INVESTMENT TRUSTS. Edition 2014.
... 26 U.S.C. United States Code, 2014 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income... meaning as when used in the Investment Company Act of 1940, as amended (15 U.S.C. 80a–1 and... investment trust From the U.S. Government Publishing Office, www.gpo.gov §856. Definition of real... More Information
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10.
United States Code. Title 28: JUDICIARY AND JUDICIAL PROCEDURE. CHAPTER 115: EVIDENCE; DOCUMENTARY. Edition 2014.
... 28 U.S.C. United States Code, 2014 Edition Title 28 - JUDICIARY AND JUDICIAL PROCEDURE PART V - PROCEDURE CHAPTER 115 - EVIDENCE; DOCUMENTARY Sec. 1746 - Unsworn declarations under penalty of perjury From the U.S. Government Publishing Office, www.gpo.gov §1746. Unsworn declarations under penalty... More Information
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