applicable section
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 414 — for purposes of this part (3 versions over time)
For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 125, 127, 129, 132, 137, 274(j), 505, or 4980B.