Treatment of Qualifying Corporations

Treatment of Qualifying Corporations

In Legislation

Treatment of Qualifying Corporations in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part IV, Subpart A

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