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 certain corporate interests as stock or indebtedness are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter C, Part VI. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including treatment of certain corporate interests as stock or indebtedness) 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 treatment of certain corporate interests as stock or indebtedness) by chapter and subchapter.