Editorial Notes
Codification
Section, Pub. L. 92–586, § 4, Oct. 27, 1972, 86 Stat. 1296, which exempted per capita distributions under sections 883 to 883d of this title from Federal and State income taxes, was omitted from the Code as being of special and not general application.
Take Action
Your position
Add a comment
to comment on this section.
Annotate the text
Highlight any passage on the Full Text tab to attach a note. Annotations appear on the Annotations tab.