Section 59(k) July 8, 2019 16 32 64 128 Section 59(k)(3)(a) Section 59 k )( 1 Section 59 k )( 3 )( a Section 59 k Section 59 k )( 1 corporation Section 59 k1 Section 59 k safe harbor Section 59 k )( 1 irs Section 59 kentucky constitution Section 59 k )( 2 Section 59 kya hai Applicable corporation under section 59(k)(1)