§1189

1 cases·1 cited

Statute Text — 26 U.S.C. §1189

Statute text not available for this section.

1 Citing Cases

The Board of Trade of the City of Chicago and Subsidiaries, Petitioner 106 T.C. No. 21 · 1996

Petitioner characterizes the transfer fees as contributions to capital and principally relies on section 1189 for the proposition that contributions to capital are not included in the gross income of a corporation.