26 USC Subtitle A, CHAPTER 1, Subchapter B, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, Subpart C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomeSubpart C-Definitions and Special Rules

Subpart C-Definitions and Special Rules

Sec.
150.
Definitions and special rules.