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26 U.S.C. § 1986
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Nearby current sections
- § 195 — Start-up expenditures
- § 196 — Deduction for certain unused business credits
- § 197 — Amortization of goodwill and certain other intangibles
- § 198 — Expensing of environmental remediation costs
- § 198A — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(35), Dec. 19, 2014, 128 Stat. 4042]
- § 199 — Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
- § 199A — Qualified business income
- § 2 — Definitions and special rules