§1214
6 cases·1 followed·5 cited—17% support
Statute Text — 26 U.S.C. §1214
Statute text not available for this section.
6 Citing Cases
1214 (c)(5) and (d)(1), 100 Stat. 2543.23 In the instant case, the interest from U.S. and foreign banks was paid by LTD to its clients during the calendar years 1984 through 1989. Source rules for interest are generally 23 Sec. 1012(g)(1) of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3500, retroactively pro
1214 (c)(5) and (d)(1), 100 Stat. 2543.23 In the instant case, the interest from U.S. and foreign banks was paid by LTD to its clients during the calendar years 1984 through 1989. Source rules for interest are generally 23 Sec. 1012(g)(1) of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 102 Stat. 3500, retroactively pro