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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter A — Determination of Tax Liability
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Part VII — Base Erosion and Anti-Abuse Tax
‹
Pt. VI
Alternative Minimum Tax
Pt. VIII
Repealed
›
Part VII — Base Erosion and Anti-Abuse Tax
Search Part VII full text →
§59A
Tax on base erosion payments of taxpayers with substantial gross receipts
‹
Pt. VI
Alternative Minimum Tax
Pt. VIII
Repealed
›
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