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Scoped to Title 26
Title 26 Title 26 / Section 6422

26 U.S.C. § 6422

Cross references

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Cross references

Title 26 Title 26 / Section 6515

26 U.S.C. § 6515

Cross references

Chapter 66 LIMITATIONS / Subchapter B Limitations on Credit or Refund

Cross references

Title 26 Title 26 / Section 6503

26 U.S.C. § 6503

Suspension of running of period of limitation

Chapter 66 LIMITATIONS / Subchapter A Limitations on Assessment and Collection

Suspension of running of period of limitation

Title 26 Title 26 / Section 381

26 U.S.C. § 381

Carryovers in certain corporate acquisitions

Subchapter C Corporate Distributions and Adjustments / Part V CARRYOVERS

Carryovers in certain corporate acquisitions

Title 26 Title 26 / Section 856

26 U.S.C. § 856

Definition of real estate investment trust

Subchapter M Regulated Investment Companies and Real Estate Investment Trusts / Part II REAL ESTATE INVESTMENT TRUSTS

Definition of real estate investment trust

Title 26 Title 26 / Section 857

26 U.S.C. § 857

Taxation of real estate investment trusts and their beneficiaries

Subchapter M Regulated Investment Companies and Real Estate Investment Trusts / Part II REAL ESTATE INVESTMENT TRUSTS

Taxation of real estate investment trusts and their beneficiaries

Title 26 Title 26 / Section 7443

26 U.S.C. § 7443

Membership

Subchapter C The Tax Court / Part I ORGANIZATION AND JURISDICTION

Membership

Title 26 Title 26 / Section 316

26 U.S.C. § 316

Dividend defined

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart C Definitions; Constructive Ownership of Stock

Dividend defined