26 USC 49
§ 49 - At-risk rules
- § 49 - At-risk rules
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Savings Provision
- Normalization Rules
- Exception for Certain Aircraft Used in Alaska