Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1348
[§1348. Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13, 1981, 95 Stat. 183]
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Nearby sections (25 sections)
- 1301 · Averaging of farm income
- 1311 · Correction of error
- 1312 · Circumstances of adjustment
- 1313 · Definitions
- 1314 · Amount and method of adjustment
- 1315 · [§1315. Repealed. Pub. L. 94–455, title XIX, §1901(a)(143), Oct.…
- 1321 · [§1321. Repealed. Pub. L. 94–455, title XIX, §1901(a)(144), Oct.…
- 1331 · [§§1331 to 1337. Repealed. Pub. L. 94–455, title XIX,…
- 1341 · Computation of tax where taxpayer restores substantial amount…
- 1342 · [§1342. Repealed. Pub. L. 94–455, title XIX, §1901(a)(147), Oct.…
- 1346 · [§1346. Repealed. Pub. L. 94–455, title XIX, §1901(a)(148), Oct.…
- 1347 · [§1347. Repealed. Pub. L. 94–455, title XIX, §1951(b)(12)(A),…
- 1348 · [§1348. Repealed. Pub. L. 97–34, title I, §101(c)(1), Aug. 13,…
- 1351 · Treatment of recoveries of foreign expropriation losses
- 1352 · Alternative tax on qualifying shipping activities
- 1353 · Notional shipping income
- 1354 · Alternative tax election; revocation; termination
- 1355 · Definitions and special rules
- 1356 · Qualifying shipping activities
- 1357 · Items not subject to regular tax; depreciation; interest
- 1358 · Allocation of credits, income, and deductions
- 1359 · Disposition of qualifying vessels
- 1361 · S corporation defined
- 1362 · Election; revocation; termination
- 1363 · Effect of election on corporation