Source: https://law.justia.com/codes/us/2015/title-26/subtitle-a/chapter-1/subchapter-b/part-viii/sec.-249/
Timestamp: 2020-02-18 18:12:31
Document Index: 578419217

Matched Legal Cases: ['§ 249', '§414', '§1906', '§42', '§1108', '§220', '§ 249', '§249']

26 U.S.C. § 249 (2015) - Limitation on deduction of bond premium on repurchase :: Title 26 - Internal Revenue Code (Sections 1 - 9834) - US Code :: Justia
Justia US Law US Codes and Statutes US Code 2015 US Code Title 26 - Internal Revenue Code (Sections 1 - 9834) Subtitle A - Income Taxes (Sections 1 - 1564) Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3) Subchapter B - Computation of Taxable Income (Sections 61 - 291) Part VIII - Special Deductions for Corporations (Sections 241 - 250) Sec. 249 - Limitation on deduction of bond premium on repurchase
Sec. 249 - Limitation on deduction of bond premium on repurchase
Source Credit Added Pub. L. 91-172, title IV, §414(a), Dec. 30, 1969, 83 Stat. 612; amended Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. A, title I, §42(a)(5), July 18, 1984, 98 Stat. 557; Pub. L. 112-95, title XI, §1108(a), (b), Feb. 14, 2012, 126 Stat. 154; Pub. L. 113-295, div. A, title II, §§220(i), 221(a)(43), Dec. 19, 2014, 128 Stat. 4036, 4044.
Statutes at Large References 83 Stat. 612, 613
98 Stat. 557
126 Stat. 154
Public and Private Laws Public Law 91-172, Public Law 94-455, Public Law 98-369, Public Law 99-514, Public Law 112-95, Public Law 113-295
26 U.S.C. § 249 (2015)
§249. Limitation on deduction of bond premium on repurchase(a) General rule