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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Repealed.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Repealed.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 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 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Repealed.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Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter W Repealed]

Repealed.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 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 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 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 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 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 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 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 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

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