26 USC 59A
§ 59A - Tax on base erosion payments of taxpayers with substantial gross receipts
- § 59A - Tax on base erosion payments of taxpayers with substantial gross receipts
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date
Feedback