26 USC Subtitle A, CHAPTER 1, Subchapter B, PART XI: Front Matter
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*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 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.