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Title 26 Title 26 / Section 1057

26 U.S.C. § 1057

Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]

Subchapter O Gain or Loss on Disposition of Property / Part IV SPECIAL RULES

Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]

Title 26 Title 26 / Section 1491, 1492

26 U.S.C. § 1491, 1492

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Subtitle A Income Taxes / Chapter 5 REPEALED]

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Title 26 Title 26 / Section 1494

26 U.S.C. § 1494

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Subtitle A Income Taxes / Chapter 5 REPEALED]

Repealed. Pub. L. 105–34, title XI, § 1131(a), Aug. 5, 1997, 111 Stat. 978]

Title 26 Title 26 / Section 280D

26 U.S.C. § 280D

Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Repealed. Pub. L. 100–418, title I, § 1941(b)(4)(A), Aug. 23, 1988, 102 Stat. 1324]

Title 26 Title 26 / Section 1035

26 U.S.C. § 1035

Certain exchanges of insurance policies

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Certain exchanges of insurance policies

Title 26 Title 26 / Section 6429

26 U.S.C. § 6429

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(113), Dec. 19, 2014, 128 Stat. 4054]

Title 26 Title 26 / Section 684

26 U.S.C. § 684

Recognition of gain on certain transfers to certain foreign trusts and estates

Part I ESTATES, TRUSTS, AND BENEFICIARIES / Subpart F Miscellaneous

Recognition of gain on certain transfers to certain foreign trusts and estates

Title 26 Title 26 / Section 721

26 U.S.C. § 721

Nonrecognition of gain or loss on contribution

Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS / Subpart A Contributions to a Partnership

Nonrecognition of gain or loss on contribution

Title 26 Title 26 / Section 991

26 U.S.C. § 991

Taxation of a domestic international sales corporation

Part IV DOMESTIC INTERNATIONAL SALES CORPORATIONS / Subpart A Treatment of Qualifying Corporations

Taxation of a domestic international sales corporation

Title 26 Title 26 / Section 6502

26 U.S.C. § 6502

Collection after assessment

Chapter 66 LIMITATIONS / Subchapter A Limitations on Assessment and Collection

Collection after assessment

Title 26 Title 26 / Section 367

26 U.S.C. § 367

Foreign corporations

Part III CORPORATE ORGANIZATIONS AND REORGANIZATIONS / Subpart D Special Rule; Definitions

Foreign corporations

Title 26 Title 26 / Section 404

26 U.S.C. § 404

Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

Part I PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. / Subpart A General Rule

Deduction for contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan

Title 26 Title 26 / Section 45Q

26 U.S.C. § 45Q

Credit for carbon oxide sequestration

Part IV CREDITS AGAINST TAX / Subpart D Business Related Credits

Credit for carbon oxide sequestration

Title 26 Title 26 / Section 4972

26 U.S.C. § 4972

Tax on nondeductible contributions to qualified employer plans

Subtitle D Miscellaneous Excise Taxes / Chapter 43 QUALIFIED PENSION, ETC., PLANS

Tax on nondeductible contributions to qualified employer plans

Title 26 Title 26 / Section 6013

26 U.S.C. § 6013

Joint returns of income tax by husband and wife

Part II TAX RETURNS OR STATEMENTS / Subpart B Income Tax Returns

Joint returns of income tax by husband and wife

Title 26 Title 26 / Section 6103

26 U.S.C. § 6103

Confidentiality and disclosure of returns and return information

Chapter 61 INFORMATION AND RETURNS / Subchapter B Miscellaneous Provisions

Confidentiality and disclosure of returns and return information

Title 26 Title 26 / Section 6422

26 U.S.C. § 6422

Cross references

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Cross references

Title 26 Title 26 / Section 6428A

26 U.S.C. § 6428A

Additional 2020 recovery rebates for individuals

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter B Rules of Special Application

Additional 2020 recovery rebates for individuals

Title 26 Title 26 / Section 814

26 U.S.C. § 814

Contiguous country branches of domestic life insurance companies

Part I LIFE INSURANCE COMPANIES / Subpart D Accounting, Allocation, and Foreign Provisions

Contiguous country branches of domestic life insurance companies

Title 26 Title 26 / Section 482

26 U.S.C. § 482

Allocation of income and deductions among taxpayers

Subchapter E Accounting Periods and Methods of Accounting / Part III ADJUSTMENTS

Allocation of income and deductions among taxpayers