BASE EROSION AND ANTI-ABUSE TAX

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Determination of Tax Liability
  7. BASE EROSION AND ANTI-ABUSE TAX

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Section
59A

Tax on base erosion payments of taxpayers with substantial gross receipts