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Scoped to 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Repealed.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Repealed.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 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 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 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 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 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 103

26 U.S.C. § 103

Interest on State and local bonds

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Interest on State and local bonds

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

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 1271

26 U.S.C. § 1271

Treatment of amounts received on retirement or sale or exchange of debt instruments

Part V SPECIAL RULES FOR BONDS AND OTHER DEBT INSTRUMENTS / Subpart A Original Issue Discount

Treatment of amounts received on retirement or sale or exchange of debt instruments

Title 26 Title 26 / Section 1351

26 U.S.C. § 1351

Treatment of recoveries of foreign expropriation losses

Subchapter Q Readjustment of Tax Between Years and Special Limitations / Part VII RECOVERIES OF FOREIGN EXPROPRIATION LOSSES

Treatment of recoveries of foreign expropriation losses

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 163

26 U.S.C. § 163

Interest

Subchapter B Computation of Taxable Income / Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Interest

Title 26 Title 26 / Section 165

26 U.S.C. § 165

Losses

Subchapter B Computation of Taxable Income / Part VI ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS

Losses