US Code

Search

Search the current U.S. Code within Title 26

Search by citation or keyword across the current edition within Title 26.

20 results 1142
Scoped to Title 26
Title 26 Title 26 / Section 5113

26 U.S.C. § 5113

Investigation of claims

Part II MISCELLANEOUS PROVISIONS / Subpart B Nonbeverage Domestic Drawback Claimants

Investigation of claims

Title 26 Title 26 / Section 5123

26 U.S.C. § 5123

Preservation and inspection of records, and entry of premises for inspection

Part II MISCELLANEOUS PROVISIONS / Subpart C Recordkeeping and Registration by Dealers

Preservation and inspection of records, and entry of premises for inspection

Title 26 Title 26 / Section 30

26 U.S.C. § 30

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

Part IV CREDITS AGAINST TAX / Subpart B Other Credits

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec. 19, 2014, 128 Stat. 4037]

Title 26 Title 26 / Section 7426

26 U.S.C. § 7426

Civil actions by persons other than taxpayers

Chapter 76 JUDICIAL PROCEEDINGS / Subchapter B Proceedings by Taxpayers and Third Parties

Civil actions by persons other than taxpayers

Title 26 Title 26 / Section 6501

26 U.S.C. § 6501

Limitations on assessment and collection

Chapter 66 LIMITATIONS / Subchapter A Limitations on Assessment and Collection

Limitations on assessment and collection

Title 26 Title 26 / Section 1400 to 1400C

26 U.S.C. § 1400 to 1400C

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter W Repealed]

Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]

Title 26 Title 26 / Section 1341

26 U.S.C. § 1341

Computation of tax where taxpayer restores substantial amount held under claim of right

Subchapter Q Readjustment of Tax Between Years and Special Limitations / Part V CLAIM OF RIGHT

Computation of tax where taxpayer restores substantial amount held under claim of right

Title 26 Title 26 / Section 55

26 U.S.C. § 55

Alternative minimum tax imposed

Subchapter A Determination of Tax Liability / Part VI ALTERNATIVE MINIMUM TAX

Alternative minimum tax imposed

Title 26 Title 26 / Section 1016

26 U.S.C. § 1016

Adjustments to basis

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Adjustments to basis

Title 26 Title 26 / Section 6038

26 U.S.C. § 6038

Information reporting with respect to certain foreign corporations and partnerships

Part III INFORMATION RETURNS / Subpart A Information Concerning Persons Subject to Special Provisions

Information reporting with respect to certain foreign corporations and partnerships

Title 26 Title 26 / Section 53

26 U.S.C. § 53

Credit for prior year minimum tax liability

Part IV CREDITS AGAINST TAX / Subpart G Credit Against Regular Tax for Prior Year Minimum Tax Liability

Credit for prior year minimum tax liability

Title 26 Title 26 / Section 25B

26 U.S.C. § 25B

Elective deferrals and IRA contributions by certain individuals

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Elective deferrals and IRA contributions by certain individuals

Title 26 Title 26 / Section 26

26 U.S.C. § 26

Limitation based on tax liability; definition of tax liability

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Limitation based on tax liability; definition of tax liability

Title 26 Title 26 / Section 24

26 U.S.C. § 24

Child tax credit

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Child tax credit

Title 26 Title 26 / Section 25

26 U.S.C. § 25

Interest on certain home mortgages

Part IV CREDITS AGAINST TAX / Subpart A Nonrefundable Personal Credits

Interest on certain home mortgages

Title 26 Title 26 / Section 30B

26 U.S.C. § 30B

Alternative motor vehicle credit

Part IV CREDITS AGAINST TAX / Subpart B Other Credits

Alternative motor vehicle credit

Title 26 Title 26 / Section 30C

26 U.S.C. § 30C

Alternative fuel vehicle refueling property credit

Part IV CREDITS AGAINST TAX / Subpart B Other Credits

Alternative fuel vehicle refueling property credit

Title 26 Title 26 / Section 318

26 U.S.C. § 318

Constructive ownership of stock

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart C Definitions; Constructive Ownership of Stock

Constructive ownership of stock

Title 26 Title 26 / Section 901

26 U.S.C. § 901

Taxes of foreign countries and of possessions of United States

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart A Foreign Tax Credit

Taxes of foreign countries and of possessions of United States

Title 26 Title 26 / Section 904

26 U.S.C. § 904

Limitation on credit

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart A Foreign Tax Credit

Limitation on credit