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Furthermore, --The term contribution in aid of construction shall be defined by regulations prescribed by the Secretary, except that such term shall not include amounts paid as service charges for starting or stopping services. This aspect of 26 Us Code 118 Contributions To The Capital Of A Corporation plays a vital role in practical applications.

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Furthermore, in the case of a corporation, gross income does not include any contribution to the capital of the taxpayer. This aspect of 26 Us Code 118 Contributions To The Capital Of A Corporation plays a vital role in practical applications.

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Moreover, 26 U.S.C. 118 - U.S. Code Title 26. Internal Revenue Code - FindLaw. This aspect of 26 Us Code 118 Contributions To The Capital Of A Corporation plays a vital role in practical applications.

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Moreover, --The term contribution in aid of construction shall be defined by regulations prescribed by the Secretary, except that such term shall not include amounts paid as service charges for starting or stopping services. This aspect of 26 Us Code 118 Contributions To The Capital Of A Corporation plays a vital role in practical applications.

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• 26 U.S.C. 118 - U.S. Code Title 26. Internal Revenue Code - FindLaw.
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