Cross reference
(1)#
For special rule relating to expenses in connection with subdividing real property for sale, see section 1237.
(2)#
For special rule relating to the treatment of payments by a transferee of a franchise, trademark, or trade name, see section 1253.
(3)#
For special rules relating to—
(A) funded welfare benefit plans, see section 419, and
(B) deferred compensation and other deferred benefits, see section 404.
(3)(A)#
funded welfare benefit plans, see section 419, and
(3)(B)#
deferred compensation and other deferred benefits, see section 404.