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26 U.S.C. § 7862
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Nearby current sections
- § 7811 — Taxpayer Assistance Orders
- § 7812 — Streamlined critical pay authority for information technology positions
- § 7851 — Applicability of revenue laws
- § 7852 — Other applicable rules
- § 7871 — Indian tribal governments treated as States for certain purposes
- § 7872 — Treatment of loans with below-market interest rates
- § 7873 — Income derived by Indians from exercise of fishing rights
- § 7874 — Rules relating to expatriated entities and their foreign parents