Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter Q— Readjustment of Tax Between Years and Special Limitations · § 1315

§ 1315. TRANSITIONAL RULES RELATING TO VOLUME CAP.

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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 341, related to effective date of this part.

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Public Law 94–455
To reform the tax laws of the United States

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U.S. Code

Definitions and special rules
§ 2

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act Aug. 16, 1954, ch. 736
68A Stat. 341
section 1901(d) of Pub. L. 94–455

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§ 1315

TRANSITIONAL RULES RELATING TO VOLUME CAP.

Stat.×1

U.S.C.§ 2

Actact Aug. 16, 1954, ch. 736

Stat.68A Stat. 341

Pub. L.section 1901(d) of Pub. L. 94–455

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