26 USC 115
§ 115 - Income of States, municipalities, etc.
- § 115 - Income of States, municipalities, etc.
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1976 Amendment
- Tax Treatment of State Ownership of Railroad Real Estate Investment Trust
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