Source: https://www.law.cornell.edu/uscode/text/26/547?quicktabs_8=1
Timestamp: 2016-02-11 05:14:14
Document Index: 299803764

Matched Legal Cases: ['§ 547', '§ 547', '§ 547', '§\u202f1901', '§\u202f1906', '§\u202f1901']

26 U.S. Code § 547 - Deduction for deficiency dividends | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter G › Part II › § 547 26 U.S. Code § 547 - Deduction for deficiency dividends
(c) DeterminationFor purposes of this section, the term “determination” means—
(2) Stay of collectionIn the case of any deficiency with respect to the tax imposed by section 541 established by a determination under this section—
(Aug. 16, 1954, ch. 736, 68A Stat. 191; Pub. L. 94–455, title XIX, §§ 1901(a)(78), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1777, 1834.)
1976—Subsecs. (c)(3), (e), (g). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (h). Pub. L. 94–455, § 1901(a)(78), struck out subsec. (h) relating to the effective date of provisions concerning deduction of deficiency dividends.