This report lists all the outbound links from Section 614 under the heading Links from Section 614.
Sections and schedules within TaxSource Total linking to Section 614 are listed under Links to Section 614 (from within TaxSource Total).
The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.
Taxes Consolidation Act, 1997
(1) In this section, “capital distribution” has the same meaning as in section 583.