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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 C — Corporate Distributions and Adjustments
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Part VI — Treatment of Certain Corporate Interests as Stock or Indebtedness
‹
Pt. V
Carryovers
Pt. VII
Repealed
›
Part VI — Treatment of Certain Corporate Interests as Stock or Indebtedness
Search Part VI full text →
§385
Treatment of certain interests in corporations as stock or indebtedness
‹
Pt. V
Carryovers
Pt. VII
Repealed
›
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