US Codex
U.S.C.
Notes

§77. Commodity credit loans — Inbound Citations

26 U.S.C. § 77

Cited by 2 provisions in release 119-102.

Citations to 26 U.S.C. § 77 as a whole

  • 26 U.S.C. § 1016(a)(8)
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    (8) in the case of property pledged to the Commodity Credit Corporation, to the extent of the amount received as a loan from the Commodity Credit Corporation and treated by the taxpayer as income for the year in which received pursuant to section 77, and to the extent of any deficiency on such loan with respect to which the taxpayer has been relieved from liability;

Citations to §77(a)