Sales and Exchanges
Sales and Exchanges
In Legislation
Sales and Exchanges in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter I, Part III
The current, permanent, in-force federal laws regulating sales and exchanges are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter I, Part III. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including sales and exchanges) 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 of the US Code, including sales and exchanges) by chapter and subchapter.
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