Special Rules for Determining Capital Gains and Losses

In Legislation Special Rules for Determining Capital Gains and Losses in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter P, Part IV The current, permanent, in-force federal laws regulating special rules for determining capital gains and losses are compiled in the United States Code […]

Election to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

In Legislation Election to Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter R The current, permanent, in-force federal laws regulating election to determine corporate tax on certain […]

Tax Based on Income From Sources Within Or without the United States

Tax Based on Income From Sources Within or Without the United States In Legislation Tax Based on Income From Sources Within or Without the United States in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N The current, permanent, in-force federal laws regulating tax based on income […]

Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts

In Legislation Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter M, Part III The current, permanent, in-force federal laws regulating provisions which apply to both regulated investment […]

Treatment of Certain Corporate Interests As Stock Or Indebtedness

Treatment of Certain Corporate Interests as Stock or Indebtedness In Legislation Treatment of Certain Corporate Interests as Stock or Indebtedness in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter C, Part VI The current, permanent, in-force federal laws regulating treatment of […]

Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas

In Legislation Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter U The current, permanent, in-force federal laws regulating designation and treatment of empowerment […]

In General

In Legislation In General in the U.S. Code: Title 12, Chapter 5, Subchapter I The current, permanent, in-force federal laws regulating in general are compiled in the United States Code under Title 12, Chapter 5, Subchapter I. It constitutes "prima facie" evidence of statutes […]

Miscellaneous

Resources Further Reading Call for Manuscripts (letter), Cole, George F., 60: 161 (Nov. '76, AJS Judicature) Congratulations (letter), Hinsdale, C.E., 60: 205 (Dec. '76, AJS Judicature) Equal Justice? (letter), Reed, Harry, 60: 161 (Nov. '76, AJS Judicature) A Forum for […]