Contributions, Distributions, and Transfers

Contributions, Distributions, and Transfers

In Legislation

Contributions, Distributions, and Transfers in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter K, Part II

The current, permanent, in-force federal laws regulating contributions, distributions, and transfers are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter K, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including contributions, distributions, and transfers) 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 Distribution of the US Code, including contributions, distributions, and transfers) by chapter and subchapter.