Accounting, Allocation, and Foreign Provisions

Accounting, Allocation, and Foreign Provisions

In Legislation

Accounting, Allocation, and Foreign Provisions in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter L, Part I, Subpart D

The current, permanent, in-force federal laws regulating accounting, allocation, and foreign provisions are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter L, Part I, Subpart D. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including accounting, allocation, and foreign provisions) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability and Accounting of the US Code, including accounting, allocation, and foreign provisions) by chapter and subchapter.