TITLE 26 - US CODE - PART VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
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TITLE 26 - US CODE - PART VI - TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS
26 USC 385 - Treatment of certain interests in corporations as stock or indebtedness
‹ 26 USC 384 - Limitation on use of preacquisition losses to offset built-in gains
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26 USC 385 - Treatment of certain interests in corporations as stock or indebtedness ›
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