Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 278
[§278. Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
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Nearby sections (25 sections)
- 268 · Sale of land with unharvested crop
- 269 · Acquisitions made to evade or avoid income tax
- 269A · Personal service corporations formed or availed of to avoid or…
- 269B · Stapled entities
- 270 · [§270. Repealed. Pub. L. 91–172, title II, §213(b), Dec. 30,…
- 271 · Debts owed by political parties, etc.
- 272 · Disposal of coal or domestic iron ore
- 273 · Holders of life or terminable interest
- 274 · Disallowance of certain entertainment, etc., expenses
- 275 · Certain taxes
- 276 · Certain indirect contributions to political parties
- 277 · Deductions incurred by certain membership organizations in…
- 278 · [§278. Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22,…
- 279 · Interest on indebtedness incurred by corporation to acquire stock…
- 280 · [§280. Repealed. Pub. L. 99–514, title VIII, §803(b)(2)(A), Oct.…
- 280A · Disallowance of certain expenses in connection with business use…
- 280B · Demolition of structures
- 280C · Certain expenses for which credits are allowable
- 280D · [§280D. Repealed. Pub. L. 100–418, title I, §1941(b)(4)(A), Aug.…
- 280E · Expenditures in connection with the illegal sale of drugs
- 280F · Limitation on depreciation for luxury automobiles; limitation…
- 280G · Golden parachute payments
- 280H · Limitation on certain amounts paid to employee-owners by…
- 281 · Terminal railroad corporations and their shareholders
- 291 · Special rules relating to corporate preference items