View all text of Subchapter R [§ 1352 - § 1359]
§ 1357. Items not subject to regular tax; depreciation; interest
(a) Exclusion from gross income
(b) Electing group member
(c) Denial of losses, deductions, and credits
(1) General rule
(2) Depreciation
(A) In general
(B) Method
(i) In general
(ii) Exception
(3) Interest
(A) In general
(B) Electing group
(Added Pub. L. 108–357, title II, § 248(a), Oct. 22, 2004, 118 Stat. 1455.)