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U.S Code last checked for updates: Feb 07, 2026
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Title 26
Subtitle A
Chapter 1
Subchapter A
Part VIII
Part VII - BASE EROSION AND ANTI...
Subchapter B - Computation of Ta...
Part VII - BASE EROSION AND ANTI...
Subchapter B - Computation of Ta...
U.S. Code
Notes
[§ 59B.
Repealed.
Pub. L. 101–234, title I, § 102(a)
,
Dec. 13, 1989
,
103 Stat. 1980
]
cite as:
26 USC 59B
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