26 USC 118
§ 118 - Contributions to the capital of a corporation
- § 118 - Contributions to the capital of a corporation
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2021 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
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