Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:section_of_the_United_States_Internal_Revenue_Code
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
federal income tax
|
| gptkbp:covers |
corporate distributions and adjustments
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:hasSection |
gptkb:Section_301
Section 302 Section 304 Section 351 Section 355 Section 368 Section 382 Section 385 |
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:subject |
taxation of corporations
|
| gptkbp:title |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:bfsParent |
gptkb:Subchapter_C_of_the_Internal_Revenue_Code
|
| gptkbp:bfsLayer |
8
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. §§ 301–385
|