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19 results 1246,1247
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 1246, 1247

26 U.S.C. § 1246, 1247

Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]

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

Exact citation match for 26 USC § 1246,1247

Title 26 Title 26 / Section 312

26 U.S.C. § 312

Effect on earnings and profits

Part I DISTRIBUTIONS BY CORPORATIONS / Subpart B Effects on Corporation

Effect on earnings and profits

Title 26 Title 26 / Section 1

26 U.S.C. § 1

Tax imposed

Subchapter A Determination of Tax Liability / Part I TAX ON INDIVIDUALS

Tax imposed

Title 26 Title 26 / Section 166

26 U.S.C. § 166

Bad debts

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

Bad debts

Title 26 Title 26 / Section 584

26 U.S.C. § 584

Common trust funds

Subchapter H Banking Institutions / Part I RULES OF GENERAL APPLICATION TO BANKING INSTITUTIONS

Common trust funds

Title 26 Title 26 / Section 1248

26 U.S.C. § 1248

Gain from certain sales or exchanges of stock in certain foreign corporations

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

Gain from certain sales or exchanges of stock in certain foreign corporations

Title 26 Title 26 / Section 1446

26 U.S.C. § 1446

Withholding of tax on foreign partners’ share of effectively connected income

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

Withholding of tax on foreign partners’ share of effectively connected income

Title 26 Title 26 / Section 6401

26 U.S.C. § 6401

Amounts treated as overpayments

Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS / Subchapter A Procedure in General

Amounts treated as overpayments

Title 26 Title 26 / Section 121

26 U.S.C. § 121

Exclusion of gain from sale of principal residence

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

Exclusion of gain from sale of principal residence

Title 26 Title 26 / Section 706

26 U.S.C. § 706

Taxable years of partner and partnership

Subchapter K Partners and Partnerships / Part I DETERMINATION OF TAX LIABILITY

Taxable years of partner and partnership

Title 26 Title 26 / Section 1015

26 U.S.C. § 1015

Basis of property acquired by gifts and transfers in trust

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Basis of property acquired by gifts and transfers in trust

Title 26 Title 26 / Section 1023

26 U.S.C. § 1023

Cross references

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Cross references

Title 26 Title 26 / Section 1223

26 U.S.C. § 1223

Holding period of property

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

Holding period of property

Title 26 Title 26 / Section 1260

26 U.S.C. § 1260

Gains from constructive ownership transactions

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

Gains from constructive ownership transactions

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 751

26 U.S.C. § 751

Unrealized receivables and inventory items

Part II CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS / Subpart D Provisions Common to Other Subparts

Unrealized receivables and inventory items

Title 26 Title 26 / Section 904

26 U.S.C. § 904

Limitation on credit

Part III INCOME FROM SOURCES WITHOUT THE UNITED STATES / Subpart A Foreign Tax Credit

Limitation on credit

Title 26 Title 26 / Section 1291

26 U.S.C. § 1291

Interest on tax deferral

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart A Interest on Tax Deferral

Interest on tax deferral

Title 26 Title 26 / Section 1298

26 U.S.C. § 1298

Special rules

Part VI TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES / Subpart D General Provisions

Special rules