26 USC Subtitle A, CHAPTER 1, Subchapter A, PART VII: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter A, PART VII: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter A-Determination of Tax LiabilityPART VII-BASE EROSION AND ANTI-ABUSE TAX
Jump To: MiscellaneousPrior Provisions

PART VII-BASE EROSION AND ANTI-ABUSE TAX

Sec.
59A.
Tax on base erosion payments of taxpayers with substantial gross receipts.

        

Editorial Notes

Prior Provisions

A prior part VII, Environmental Tax, consisted of section 59A, prior to repeal by Pub. L. 113–295, div. A, title II, §221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038 .