gain corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 384 — for purposes of this section
The term “gain corporation” means any corporation with a net unrealized built-in gain.
Public-domain · open source
Defined in 1 dictionary — U.S. Code
26 U.S.C. § 384 — for purposes of this section
The term “gain corporation” means any corporation with a net unrealized built-in gain.