1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter K
  6. part II
  7. subpart C
  8. § 741
  9. notes
Editorial Notes
Amendments

2002—Puspan. L. 107–147 struck out “which have appreciated substantially in value” after “inventory items”.

CITE AS: 26 USC 741