26 USC 246A
§ 246A - Dividends received deduction reduced where portfolio stock is debt financed
- § 246A - Dividends received deduction reduced where portfolio stock is debt financed
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989
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