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LII
U.S. Code
Title 26. INTERNAL REVENUE CODE
Subtitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Subchapter M. Regulated Investment Companies and Real Estate Investment Trusts
Part III. PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
26 U.S. Code
PART III—
PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
U.S. Code
Notes
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§ 860. Deduction for deficiency dividends