United States Code Service, Lawyers Edition: All Federal Laws of a General and Permanent Nature Arranged in Accordance with the Section Numbering of the United States Code and the Supplements Thereto, Volume 26Lawyers Co-operative Publishing Company, 1936 - Law |
Contents
Definitions and Special Rules 150 Definitions and special rules 1 | xxix |
2 | xl |
TITLE 26 | xlii |
Copyright | |
90 other sections not shown
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Common terms and phrases
26 USCS acquired acquisition activity adjusted basis affd AFTR 2d alimony allocable amortization amounts paid ANCILLARY LAWS apply assets capital expenditures cert Commis Commissioner 1988 corporation corporation's cost CROSS REFERENCES December 31 depreciation determined distribution dividend earnings and profits effective for tax election employee expenses incurred F Supp Fed Tax Coord Federal Taxation 1996 fees gross income horse breeding income tax individual interest Internal Revenue Code investment Itemized deductions Jur 2d Law Review lease loss ment paid or incurred paragraph partnership payments percent period placed in service preferred stock Prior to amendment production of income purchase purposes qualified railroad read as follows Real Estate real property redemption relating rental Repealed respect Rev Rul Secretary shareholder sioner Special rules stockholder Subchapter subpara subparagraph subsection substituted Tax Coord 2d taxpayer TC Memo term tion trade or business transaction treated trust United USTC wife