26 USC 962
§ 962 - Election by individuals to be subject to tax at corporate rates
- § 962 - Election by individuals to be subject to tax at corporate rates
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1978 Amendment
- Effective and Termination Dates of 1975 Amendments
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