26 USC 995
§ 995 - Taxation of DISC income to shareholders
- § 995 - Taxation of DISC income to shareholders
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1999 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Plan Amendments Not Required Until January 1, 1989
- Proration of Base Period in Case of Fixed Contracts
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