United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter C. Corporate Distributions and Adjustments |
Part VI. TREATMENT OF CERTAIN CORPORATE INTERESTS AS STOCK OR INDEBTEDNESS |
§ 385. Treatment of certain interests in corporations as stock or indebtedness |
Amendments
1969—Pub. L. 91–172, title IV, § 415(a),