26 U.S.C. § 114
Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423
[§ 114. Repealed. Pub. L. 108–357, title I, § 101(a) , Oct. 22, 2004 , 118 Stat. 1423 ]
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Cited by 9
- 26 CFR § 1.162-1 — Business expenses.
- 26 CFR § 1.170-3 — Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).
- 26 CFR § 1.170A-11 — Limitation on, and carryover of, contributions by corporations.
- 26 CFR § 1.414(l)-1 — Mergers and consolidations of plans or transfers of plan assets.
- 26 CFR § 1.56(g)-1 — Adjusted current earnings.
- 26 CFR § 301.9100-7T — Time and manner of making certain elections under the Tax Reform Act of 1986.
- 26 CFR § 54.4971(c)-1 — Taxes on failure to meet minimum funding standards; definitions.
- 26 U.S.C. § 51 — Amount of credit
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
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