26 USC 281
§ 281 - Terminal railroad corporations and their shareholders
- § 281 - Terminal railroad corporations and their shareholders
- 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 1995 Amendment
- Effective Date of 1976 Amendment
- Effective Date
- Internal Revenue Code of 1939; Inclusion of Terminal Railroad Corporations and Their Shareholders Provision