26 USC 178
§ 178 - Amortization of cost of acquiring a lease
- § 178 - Amortization of cost of acquiring a lease
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989
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