26 USC Subtitle A, CHAPTER 1, Subchapter Q, PART VII: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter Q, PART VII: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter Q-Readjustment of Tax Between Years and Special LimitationsPART VII-RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

PART VII-RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

Sec.
1351.
Treatment of recoveries of foreign expropriation losses.