1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter B
  6. part II
  7. § 77

View all text of Part II [§ 71 - § 91]

§ 77. Commodity credit loans
(a) Election to include loans in income
(b) Effect of election on adjustments for subsequent years
(Aug. 16, 1954, ch. 736, 68A Stat. 25; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 77