US Code

Search

Search the current U.S. Code within Title 26

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

15 results 1232a
Scoped to Title 26
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 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Repealed.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Repealed.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 2001

26 U.S.C. § 2001

Imposition and rate of tax

Subchapter A Estates of Citizens or Residents / Part I TAX IMPOSED

Imposition and rate of tax

Title 26 Title 26 / Section 801

26 U.S.C. § 801

Tax imposed

Part I LIFE INSURANCE COMPANIES / Subpart A Tax Imposed

Tax imposed

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 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 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 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 263

26 U.S.C. § 263

Capital expenditures

Subchapter B Computation of Taxable Income / Part IX ITEMS NOT DEDUCTIBLE

Capital expenditures

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 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 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 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 911

26 U.S.C. § 911

Citizens or residents of the United States living abroad

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

Citizens or residents of the United States living abroad