---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schB/ptX"
level: "part"
label: "Part X"
heading: "Terminal Railroad Corporations and Their Shareholders"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schB-ptX"
sections_count: 1
---

# Part X — Terminal Railroad Corporations and Their Shareholders

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter B — Computation of Taxable Income

## Sections

- [§281. Terminal railroad corporations and their shareholders](/usc/26/281.md)