26 U.S. Code Part VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

Sec. 385. Treatment of certain interests in corporations as stock or indebtedness.
Amendments

1969—Pub. L. 91–172, title IV, § 415(a),Dec. 30, 1969, 83 Stat. 613, added part heading and analysis of sections.

 

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