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20 results 1232-1232b
Scoped to Title 26
Exact match Title 26 Title 26 / Subtitle A Income Taxes / Chapter 1 NORMAL TAXES AND SURTAXES / Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES / 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Repealed.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

Exact citation match for 26 USC § 1232-1232B

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 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 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 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 249

26 U.S.C. § 249

Limitation on deduction of bond premium on repurchase

Subchapter B Computation of Taxable Income / Part VIII SPECIAL DEDUCTIONS FOR CORPORATIONS

Limitation on deduction of bond premium on repurchase

Title 26 Title 26 / Section 811

26 U.S.C. § 811

Accounting provisions

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

Accounting provisions

Title 26 Title 26 / Section 871

26 U.S.C. § 871

Tax on nonresident alien individuals

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart A Nonresident Alien Individuals

Tax on nonresident alien individuals

Title 26 Title 26 / Section 881

26 U.S.C. § 881

Tax on income of foreign corporations not connected with United States business

Part II NONRESIDENT ALIENS AND FOREIGN CORPORATIONS / Subpart B Foreign Corporations

Tax on income of foreign corporations not connected with United States business

Title 26 Title 26 / Section 912

26 U.S.C. § 912

Exemption for certain allowances

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart B Earned Income of Citizens or Residents of United States

Exemption for certain allowances

Title 26 Title 26 / Section 6049

26 U.S.C. § 6049

Returns regarding payments of interest

Part III INFORMATION RETURNS / Subpart B Information Concerning Transactions With Other Persons

Returns regarding payments of interest

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 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