26 USC Subtitle A, CHAPTER 1, Subchapter B, PART XI: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter B, PART XI: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter B-Computation of Taxable IncomePART XI-SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS
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PART XI-SPECIAL RULES RELATING TO CORPORATE PREFERENCE ITEMS

Sec.
291.
Special rules relating to corporate preference items.

        

Editorial Notes

Amendments

1982- Pub. L. 97–248, title II, §204(a), Sept. 3, 1982, 96 Stat. 423 , added part XI heading and analysis of sections consisting of item 291.