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26 U.S.C. § 371

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Requested citation: 26 U.S.C. § 371
Current title: Title 26 — Internal Revenue CODE
Search this title: /search?q=371&title=26

Nearby current sections

§ 36B — Refundable credit for coverage under a qualified health plan
§ 36C — Renumbered § 23]
§ 37 — Overpayments of tax
§ 370 to 372 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
§ 373 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(52), Oct. 4, 1976, 90 Stat. 1773]
§ 374 — Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
§ 38 — General business credit
§ 381 — Carryovers in certain corporate acquisitions