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26 U.S.C. § 1791
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Nearby current sections
- § 176 — Payments with respect to employees of certain foreign corporations
- § 177 — Repealed. Pub. L. 99–514, title II, § 241(a), Oct. 22, 1986, 100 Stat. 2181]
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- § 179 — Election to expense certain depreciable business assets
- § 179A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec. 19, 2014, 128 Stat. 4042]
- § 179B — Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
- § 179C — Election to expense certain refineries
- § 179D — Energy efficient commercial buildings deduction