26 USC 385
§ 385 - Treatment of certain interests in corporations as stock or indebtedness
- § 385 - Treatment of certain interests in corporations as stock or indebtedness
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter C— Corporate Distributions and Adjustments
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1992 Amendment
- Regulations Not To Be Applied Retroactively
Feedback