26 USC 383
§ 383 - Special limitations on certain excess credits, etc.
- § 383 - Special limitations on certain excess credits, etc.
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendments
- Effective Date of 1976 Amendment
- Effective Date
- Delay in Effective Date of 1976 Amendment
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