Treatment of Distributions to Shareholders

Treatment of Distributions to Shareholders

Treatment of Distributions to Shareholders

In Legislation

Treatment of Distributions to Shareholders in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part IV, Subpart B

The current, permanent, in-force federal laws regulating treatment of distributions to shareholders are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter N, Part IV, Subpart B. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including treatment of distributions to shareholders) 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 distributions to shareholders) by chapter and subchapter.


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