26 USC Subtitle A, CHAPTER 1, Subchapter C, PART VI: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART VI: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter C, PART VI: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter C-Corporate Distributions and AdjustmentsPART VI-TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

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PART VI-TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS

Sec.

385.

Treatment of certain interests in corporations as stock or indebtedness.

Editorial Notes

Amendments

1969- Pub. L. 91–172, title IV, §415(a), Dec. 30, 1969, 83 Stat. 613 , added part heading and analysis of sections.