26 USC 860
§ 860 - Deduction for deficiency dividends
- § 860 - Deduction for deficiency dividends
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts
- Notes
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2010 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1986 Amendment
- Effective Date
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