26 U.S.C. § 621
Repealed. Pub. L. 101–508, title XI, § 11801(a)(28), Nov. 5, 1990, 104 Stat. 1388–521
[§ 621. Repealed. Pub. L. 101–508, title XI, § 11801(a)(28) , Nov. 5, 1990 , 104 Stat. 1388–521 ]
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Cited by 9
- 26 CFR § 1.1016-5 — Miscellaneous adjustments to basis.
- 26 CFR § 1.162-1 — Business expenses.
- 26 CFR § 1.382-2T — Definition of ownership change under section 382, as amended by the Tax Reform Act of 1986 (temporary).
- 26 CFR § 1.61-12 — Income from discharge of indebtedness.
- 26 CFR § 28.2801-5 — Foreign trusts.
- 26 CFR § 301.6751(b)-1 — Supervisory and higher level official approval for penalties.
- 26 CFR § 301.7803-2 — Internal Revenue Service Independent Office of Appeals resolution of Federal tax controversies without litigation.
- 26 CFR § 301.7803-3 — Requests for referral to the Internal Revenue Service Independent Office of Appeals following the issuance of a notice of deficiency.
- 26 CFR § 301.9100-8 — Time and manner of making certain elections under the Technical and Miscellaneous Revenue Act of 1988.
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