U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART VI— ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

26 U.S.C. § 184

Repealed. Pub. L. 101–508, title XI, § 11801(a)(12), Nov. 5, 1990, 104 Stat. 1388–520]

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[repealed]

Notes of Decisions
Cited in 1 case, 1936–1936 · leading case: Johnston v. Commissioner of Internal Revenue
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Johnston v. Commissioner of Internal Revenue (1936) ca2 · cites it 2× “The general rule of section 182 indicates that this is so, and, unless it is, there would be no reason for section 184 of the act of 1932 ( 26 U.S.C.A. § 184 note), which provides that for the purpose of the normal tax a partner shall be allowed as an additional credit "his…”
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