26 USC Subtitle A, CHAPTER 1, Subchapter B, PART X: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter B, PART X: Front Matter

*Public Law 119-60 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter B, PART X: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART X-TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS

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PART X-TERMINAL RAILROAD CORPORATIONS AND THEIR SHAREHOLDERS

Sec.

281.

Terminal railroad corporations and their shareholders.

Editorial Notes

Amendments

1962- Pub. L. 87–870, §1(a), Oct. 23, 1962, 76 Stat. 1158 , added part X and item 281.