§150233
1 cases·1 cited
Statute Text — 26 U.S.C. §150233
Statute text not available for this section.
1 Citing Cases
Section 1.1502-77(c)(2), Income Tax Regs., is a legislative regulation that was promulgated under section 150233 and that appears in the portion of the regulations under that section entitled "Administrative Provisions and Other Rules".