Tax Provisions

Tax Provisions

Tax Provisions (Reorganizations)

This section introduces, discusses and describes the basics of tax provisions. Then, cross references and a brief overview about Reorganizations is provided. Finally, the subject of Bankruptcy Law in relation with tax provisions is examined. Note that a list of cross references, bibliography and other resources appears at the end of this entry.

Tax Provisions

In Legislation

Tax Provisions in the U.S. Code: Title 12, Chapter 52, Subchapter III

The current, permanent, in-force federal laws regulating tax provisions are compiled in the United States Code under Title 12, Chapter 52, Subchapter III. It constitutes “prima facie” evidence of statutes relating to Banking Law (including tax provisions) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation of the US Code, including tax provisions) by chapter and subchapter.


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