Search: 1232 within Title 26

Title 26 Title 26 / Section 1232 to 1232B

26 U.S.C. § 1232 to 1232B

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

Title 26 Title 26 / Section 9721

26 U.S.C. § 9721

Civil enforcement

Chapter 99 COAL INDUSTRY HEALTH BENEFITS / Subchapter D Other Provisions

Civil enforcement

Title 26 Title 26 / Section 5846

26 U.S.C. § 5846

Other laws applicable

Subchapter B General Provisions and Exemptions / Part I GENERAL PROVISIONS

Other laws applicable

Title 26 Title 26 / Section 5847

26 U.S.C. § 5847

Effect on other laws

Subchapter B General Provisions and Exemptions / Part I GENERAL PROVISIONS

Effect on other laws

Title 26 Title 26 / Section 5849

26 U.S.C. § 5849

Citation of chapter

Subchapter B General Provisions and Exemptions / Part I GENERAL PROVISIONS

Citation of chapter

Title 26 Title 26 / Section 5848

26 U.S.C. § 5848

Restrictive use of information

Subchapter B General Provisions and Exemptions / Part I GENERAL PROVISIONS

Restrictive use of information

Title 26 Title 26 / Section 6231

26 U.S.C. § 6231

Notice of proceedings and adjustment

Subchapter C Treatment of Partnerships / Part III PROCEDURE

Notice of proceedings and adjustment

Title 26 Title 26 / Section 9712

26 U.S.C. § 9712

Establishment and coverage of 1992 UMWA Benefit Plan

Subchapter C Health Benefits of Certain Miners / Part II 1992 UMWA BENEFIT PLAN

Establishment and coverage of 1992 UMWA Benefit Plan

Title 26 Title 26 / Section 9704

26 U.S.C. § 9704

Liability of assigned operators

Subchapter B Combined Benefit Fund / Part II FINANCING

Liability of assigned operators

Title 26 Title 26 / Section 9705

26 U.S.C. § 9705

Transfers

Subchapter B Combined Benefit Fund / Part II FINANCING

Transfers

Title 26 Title 26 / Section 9707

26 U.S.C. § 9707

Failure to pay premium

Subchapter B Combined Benefit Fund / Part III ENFORCEMENT

Failure to pay premium

Title 26 Title 26 / Section 4041

26 U.S.C. § 4041

Imposition of tax

Chapter 31 RETAIL EXCISE TAXES / Subchapter B Special Fuels

Imposition of tax

Title 26 Title 26 / Section 7804

26 U.S.C. § 7804

Other personnel

Chapter 80 GENERAL RULES / Subchapter A Application of Internal Revenue Laws

Other personnel

Title 26 Title 26 / Section 4958

26 U.S.C. § 4958

Taxes on excess benefit transactions

Chapter 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS / Subchapter D Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Taxes on excess benefit transactions

Title 26 Title 26 / Section 9701

26 U.S.C. § 9701

Definitions of general applicability

Chapter 99 COAL INDUSTRY HEALTH BENEFITS / Subchapter A Definitions of General Applicability

Definitions of general applicability

Title 26 Title 26 / Section 1441

26 U.S.C. § 1441

Withholding of tax on nonresident aliens

Chapter 3 WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subchapter A Nonresident Aliens and Foreign Corporations

Withholding of tax on nonresident aliens

Title 26 Title 26 / Section 1221

26 U.S.C. § 1221

Capital asset defined

Subchapter P Capital Gains and Losses / Part III GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Capital asset defined

Title 26 Title 26 / Section 381

26 U.S.C. § 381

Carryovers in certain corporate acquisitions

Subchapter C Corporate Distributions and Adjustments / Part V CARRYOVERS

Carryovers in certain corporate acquisitions

Title 26 Title 26 / Section 1037

26 U.S.C. § 1037

Certain exchanges of United States obligations

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

Certain exchanges of United States obligations

Title 26 Title 26 / Section 1092

26 U.S.C. § 1092

Straddles

Subchapter O Gain or Loss on Disposition of Property / Part VII WASH SALES; STRADDLES

Straddles