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15 results 1232a
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Repealed.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Repealed.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 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 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 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 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 801

26 U.S.C. § 801

Tax imposed

Part I LIFE INSURANCE COMPANIES / Subpart A Tax Imposed

Tax imposed

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 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 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 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 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