§13742
1 cases·1 cited
Statute Text — 26 U.S.C. §13742
Statute text not available for this section.
1 Citing Cases
Petitioner reported its share of the NFL expansion payments as capital gains (not subject to the built-in gains tax imposed - 4 - on S corporations by section 13742) on its S corporation tax returns (Forms 1120S, U.S.