26 USC Subtitle A, CHAPTER 1, Subchapter M, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter M, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter M-Regulated Investment Companies and Real Estate Investment TrustsPART III-PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

PART III-PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

Sec.
860.
Deduction for deficiency dividends.