1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter B - Computation of Taxable Income
  6. Part IX - ITEMS NOT DEDUCTIBLE
  7. 26 USC § 278
26 USC § 278
Repealed. Pub. L. 99–514, title VIII, §803(b)(6), Oct. 22, 1986, 100 Stat. 2356]
through Public Law 119-27, except Public Law 119-21
USC
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§ 277 Deductions incurred by certain membership organizations in transactions with members
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§ 279 Interest on indebtedness incurred by corporation to acquire stock or assets of another corporation

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