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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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