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Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases

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Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases

  • 26 USC 4961 - Abatement of second tier taxes where there is correction
  • 26 USC 4962 - Abatement of first tier taxes in certain cases
  • 26 USC 4963 - Definitions
‹ 26 USC 4958 - Taxes on excess benefit transactions up 26 USC 4961 - Abatement of second tier taxes where there is correction ›
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