applicable section
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 120, 125, 127, 129, 132, 137, 274(j), 505, or 4980B.
Source
- 1997–201426 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
For purposes of this subsection, the term “applicable section” means section 79, 106, 117(d), 120, 125, 127, 129, 132, 274(j), 505, or 4980B.
Source
- 1994–199726 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
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.
Source
- 2014–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part