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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART IV
NOTES:
Subpart
Sec.[1]
A.
Treatment of qualifying corporations
991
B.
Treatment of distributions to shareholders
995
Section numbers editorially supplied.
Footnotes
[1] Section numbers editorially supplied.
Amendments
1971—Pub. L. 92–178, title V, § 501, Dec. 10, 1971, 85 Stat. 535, added part IV to subchapter N of chapter 1.
Footnotes
[1] Section numbers editorially supplied.
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