§4626
2 cases·2 cited
Statute Text — 26 U.S.C. §4626
Statute text not available for this section.
2 Citing Cases
Hence, we are faced with a statute which by its terms exempts from taxation “payment received under this subchapter” and which is contained in a subchapter that explicitly authorizes three types or categories of payment. It is therefore reasonable to infer that a “payment received under this subchapter” is one of the types of payment
Hence, we are faced with a statute which by its terms exempts from taxation “payment received under this sub-chapter” and which is contained in a subchapter that explicitly authorizes three types or categories of payment. It is therefore reasonable to infer that a “payment received under this subchapter” is one of the types of payment