§1815

2 cases·2 followed—100% support

Statute Text — 26 U.S.C. §1815

Statute text not available for this section.

2 Citing Cases

FOLLOWED Metrocorp, Inc., Petitioner · 2001

We hold it may.1 Unless otherwise indicated, section references are to the Internal Revenue Code applicable to the relevant years.

Metrocorp, Inc. v. Commissioner 116 T.C. 211 · 2001