DUE DILIGENCE RESEARCH CITES:
IRS CODE
§ 465 and IRS CODE § 616
References that you might use:
The Complete Internal Revenue Code
by: Research Institute of America
1995 Edition
Code Section 465 is located on page 2,297
Code Section 616 is located on page 3,015
The Complete Internal Revenue Code
by: Clark Boardman Callaghan
1994 Edition
Code Section 465 is located on page 2,291
Code Section 616 is located on page 3,015