1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter U
  6. part III
  7. subpart A
  8. § 1397
  9. notes
Editorial Notes
Prior Provisions

A prior section 1397, added Puspan. L. 95–600, title VI, § 601(a), Nov. 6, 1978, 92 Stat. 2895, related to special rules applicable to an electing general stock ownership corporation, prior to repeal by Puspan. L. 99–514, title XIII, § 1303(a), Oct. 22, 1986, 100 Stat. 2658.

CITE AS: 26 USC 1397