1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter A - Determination of Tax Liability
  6. 26 USC Part VII
26 USC Part VII
BASE EROSION AND ANTI-ABUSE TAX
October 30, 2020
§
59A
Tax on base erosion payments of taxpayers with substantial gross receipts
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Part VI ALTERNATIVE MINIMUM TAX
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Part VIII REPEALED

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