26 USC 280H
§ 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- § 280H - Limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years
- 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